They are doing that very same thing with sugar taxes in other countries. The USA is not the world and my argument really is focused on countries with free healthcare.
The interesting issue is how to operationalize such type of incentives program. (i.e. Are you COVID19 vaccinated? we will give you a 5% discount in your taxes next year. You get a unique "discount coupon code" after getting your 2nd shot.)
[1] ( https://mexiconewsdaily.com/news/new-warning-labels-now-requ...)