Earlier this month , energy drinks, sports beverages and juice drinks in a bid to tackle the obesity crisis.
The proposals are being debated in congress. It is estimated the tax would raise around $15bn, allowing the government to use revenue generated by the tax to fund Barack Obama’s healthcare reforms.
In response Coca-Cola has announced it is planning to launch a "multi-faceted" advertising campaign promoting the idea of a balanced diet and the need to burn off as many calories as are consumed.
A Coca-Cola spokeswoman said: "The threat of the soft drink tax shows the need to educate consumers about what we were already doing in this area."
When the proposals were made Coca-Cola chairman and chief executive described the idea of a soft drinks tax as "outrageous".
He said: "I have never seen it work where a government tells people what to eat and what to drink. If it worked, the Soviet Union would still be around."
However other people have different ideas about the tax. Barack Obama, in an interview with Men's Health, said: "I actually think it's an idea that we should be exploring. There’s no doubt that our kids drink way too much soda."