Skip to main content
HR 4376 103th Congress House

Alcohol Tax Equalization Act

Official title: To amend the Internal Revenue Code of 1986 to increase the taxes on certain alcoholic beverages and to provide additional funds for mental health and substance… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to increase the taxes on certain alcoholic beverages and to provide additional funds for mental health and substance abuse benefits under health care reform legislation.

Introduced: July 12, 1994 Introduced by: Norton, Eleanor Holmes Democratic · District of Columbia See on congress.gov
Taxation Agriculture and FoodAlcohol taxBeerDrug abuse
More subjectsShow fewer subjects
Economics and Public FinanceFederal aid to alcoholism programsGovernment trust fundsHealthHealth care reformIndexing (Economic policy)Mental health servicesTax ratesTreatment and rehabilitation of narcotic addictsWine
Sign in to write a letter Sign in to watch
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
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action June 7, 1994

Referred to the Subcommittee on Health and the Environment.

 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.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 4
 Cosponsors 1
All 1 Democratic 1
D
Velázquez, Nydia M.
New York · Jul 12, 1994
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/)
Report a problem