A bill to establish a special fund in the Treasury, consisting of excess sugar excise tax collections, to enable the Secretary of Agriculture to conduct research into environmental problems arising in the production, processing and refining of sugar.

Establishes a special fund in the Treasury, to be known as the "Sugar Environmental Research Fund", consisting of excess sugar excise tax collections. Allows the Secretary of Agriculture to use such fund to conduct research into environmental problems arising in the production, processing, and refining of sugar.