The Tax Foundation has a post about the implications for tax policy of a new review of studies of diet soda. The review indicated diet soda may have negative health effects. Most of the proposed taxes on sugary drinks, including the tax and portion limit backed by Mayor Bloomberg, have exempted diet soda. From the Tax Foundation:
Using the tax code to try to influence personal decisions (especially ones as personal as nutrition choices) is difficult because the science is always changing as we learn more about health. Meanwhile, blanket tax policies only promote one government-approved option, when there are many combinations that might work to achieve a healthy lifestyle.