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H.R.4376 / 103rd Congress

Alcohol Tax Equalization Act

Referred to the Subcommittee on Health and the Environment.

Official summary

Version 00 · Introduced in House · May 10, 1994

Alcohol Tax Equalization Act - Amends the Internal Revenue Code to increase the excise taxes on wine and beer to the alcoholic equivalent of taxes on distilled spirits. Indexes such tax rates based on the cost-of-living adjustment for calendar year 1994. Establishes the Mental Health and Substance Abuse Benefits Trust Fund. Appropriates amounts received under this Act to such Fund.

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Who introduced it

Del. Norton, Eleanor Holmes [D-DC-At Large] · D–DC

Committees

  • Energy and Commerce Committee
  • Ways and Means Committee
2 cosponsorship records, including any withdrawals

Actions

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  1. Referred to the Subcommittee on Health and the Environment.

  2. Referred to the Subcommittee on Health.

  3. Referred to the House Committee on Ways and Means.

  4. Referred to the House Committee on Energy and Commerce.

  5. Introduced in House

  6. Introduced in House

Bill text & related measures

Text links open the official source. We currently store references to these documents.

Related bills identified by Congress.gov

No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.

Source last updated: Jun 3, 2026. Consult Congress.gov for the current record.

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Neutral evidence review

Objective

Analyze H.R.4376 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.

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Fairness and public impact

Progressive lens

Examine H.R.4376 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

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Institutions and government scope

Conservative lens

Examine H.R.4376 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

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Individual rights and government power

Liberty lens

Examine H.R.4376 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.

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