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HR 4820 107th Congress House

Alcohol Tax Equalization Act of 2002

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: May 22, 2002 Introduced by: Norton, Eleanor Holmes Democratic · District of Columbia See on congress.gov
Taxation Alcohol taxAlcoholism treatmentAppropriationsBeer
More subjectsShow fewer subjects
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
This bill died when the 107th Congress ended
It never became law before the 107th Congress (2001–2002) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 3, 2002
Referred to the Subcommittee on Health, for a period to be subsequently determined by the Chairman.
May 22, 2002
Referred to the Committee on Ways and Means, and in addition to the Committee on Energy and 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.
May 22, 2002
Introduced in House
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 Latest action June 3, 2002

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

 Plain-English summary Congressional Research Service
Alcohol Tax Equalization Act of 2002 - Amends the Internal Revenue Code to increase the rates of tax on wine and beer and indexes such rates to the cost-of-living.

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. 4820: Alcohol Tax Equalization Act of 2002. 107th Congress. Open America. https://openamerica.io/bill/107-HR-4820/
MLA
"H.R. 4820: Alcohol Tax Equalization Act of 2002." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-4820/.
Bluebook (legal)
H.R. 4820, 107th Cong. (2026), https://openamerica.io/bill/107-HR-4820/.
Markdown link
[H.R. 4820: Alcohol Tax Equalization Act of 2002](https://openamerica.io/bill/107-HR-4820/)
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