Referred to the Subcommittee on Health and the Environment.
Congressional Research Service
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.
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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