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HR 4376 103th Congress House Taxation Agriculture and Food Alcohol tax Beer Drug abuse Economics and Public Finance Federal aid to alcoholism programs Government trust funds Health Health care reform Indexing (Economic policy) Mental health services Tax rates Treatment and rehabilitation of narcotic addicts Wine

Alcohol Tax Equalization Act

Introduced: May 10, 1994 Introduced by: Norton, Eleanor Holmes Democratic · District of Columbia See on congress.gov
This bill died when the 103rd Congress ended
It never became law before the 103rd Congress (1993–1994) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 5 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 7, 1994
Referred to the Subcommittee on Health and the Environment.
May 16, 1994
Referred to the Subcommittee on Health.
May 10, 1994
Referred to the House Committee on Ways and Means.
May 10, 1994
Referred to the House Committee on Energy and Commerce.
May 10, 1994
Introduced in House
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 Plain-English summary Congressional Research Service

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.

What's happening now June 7, 1994

Referred to the Subcommittee on Health and the Environment.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 4
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4376: Alcohol Tax Equalization Act. 103rd Congress. Open America. https://openamerica.io/bill/103-HR-4376/
MLA
"H.R. 4376: Alcohol Tax Equalization Act." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-HR-4376/.
Bluebook (legal)
H.R. 4376, 103rd Cong. (2026), https://openamerica.io/bill/103-HR-4376/.
Markdown link
[H.R. 4376: Alcohol Tax Equalization Act](https://openamerica.io/bill/103-HR-4376/)
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