Alcohol Tax Equalization Act of 1997
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Alcohol Tax Equalization Act of 1997 - Amends the Internal Revenue Code to increase the rate of tax on wine and beer. Provides for the treatment of floor stocks. Mandates a cost-of-living adjustment for the tax rates on distilled spirits, wine, and beer.
Establishes the Substance Abuse Prevention Trust Fund. Appropriates amounts to the Fund equivalent to the amounts received as a result of this Act. Makes amounts in the Fund available to the Substance Abuse and Mental Health Services Administration and the National Highway Traffic Safety Administration for alcohol abuse prevention programs.
Referred to the Subcommittee on Health and Environment, for a period to be subsequently determined by the Chairman.
- Introduced in House Formatted Text PDF
Cite this page
U.S. Congress. (2026). H.R. 2028: Alcohol Tax Equalization Act of 1997. 105th Congress. Open America. https://openamerica.io/bill/105-HR-2028/
"H.R. 2028: Alcohol Tax Equalization Act of 1997." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-2028/.
H.R. 2028, 105th Cong. (2026), https://openamerica.io/bill/105-HR-2028/.
[H.R. 2028: Alcohol Tax Equalization Act of 1997](https://openamerica.io/bill/105-HR-2028/)