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
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
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
Referred to the Subcommittee on Health and the Environment.
Bill text
1 version
- Introduced in House Formatted Text PDF
Committees of jurisdiction
4
Cosponsors
1
Cite this page
U.S. Congress. (2026). H.R. 4376: Alcohol Tax Equalization Act. 103rd Congress. Open America. https://openamerica.io/bill/103-HR-4376/
"H.R. 4376: Alcohol Tax Equalization Act." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-HR-4376/.
H.R. 4376, 103rd Cong. (2026), https://openamerica.io/bill/103-HR-4376/.
[H.R. 4376: Alcohol Tax Equalization Act](https://openamerica.io/bill/103-HR-4376/)