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HR 2028 105th Congress House

Alcohol Tax Equalization Act of 1997

Official title: To amend the Internal Revenue Code of 1986 to increase the taxes on certain alcoholic beverages and to provide additional funds for alcohol abuse prevention programs.

Introduced: June 24, 1997 Introduced by: Norton, Eleanor Holmes Democratic · District of Columbia See on congress.gov
Taxation Alcohol taxAlcoholism treatmentAppropriationsBeer
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Department of Health and Human ServicesDepartment of TransportationDrug abuseDrug abuse preventionDrunk drivingEconomics and Public FinanceFederal aid to substance abuse programsGovernment Operations and PoliticsGovernment trust fundsHealthIndexing (Economic policy)Tax ratesTransportation and Public WorksWine
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This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) 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 6 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 1, 1997
Referred to the Subcommittee on Health and Environment, for a period to be subsequently determined by the Chairman.
Jun 24, 1997
Referred to House Commerce
Jun 24, 1997
Referred to the Committee on Ways and Means, and in addition to the Committee on Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Jun 24, 1997
Referred to House Ways and Means
Jun 24, 1997
Sponsor introductory remarks on measure. (CR E1306-1307)
Jun 24, 1997
Introduced in House
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 Latest action July 1, 1997

Referred to the Subcommittee on Health and Environment, for a period to be subsequently determined by the Chairman.

 Plain-English summary Congressional Research Service

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.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 3
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APA
U.S. Congress. (2026). H.R. 2028: Alcohol Tax Equalization Act of 1997. 105th Congress. Open America. https://openamerica.io/bill/105-HR-2028/
MLA
"H.R. 2028: Alcohol Tax Equalization Act of 1997." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-2028/.
Bluebook (legal)
H.R. 2028, 105th Cong. (2026), https://openamerica.io/bill/105-HR-2028/.
Markdown link
[H.R. 2028: Alcohol Tax Equalization Act of 1997](https://openamerica.io/bill/105-HR-2028/)
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