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H.R. 2028

Alcohol Tax Equalization Act of 1997

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.

Del. Norton, Eleanor Holmes [D-DC-At Large](D-DC)Sponsor
2committees7actions19subjects
  1. CommitteeH11000

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

    Health and Environment Subcommittee
  2. IntroReferralH11100

    Referred to House Commerce

    Energy and Commerce Committee
  3. IntroReferralH11100-A

    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.

  4. IntroReferralH11100

    Referred to House Ways and Means

    Ways and Means Committee
  5. IntroReferralB00100

    Sponsor introductory remarks on measure. (CR E1306-1307)

  6. IntroReferralIntro-H

    Introduced in House

  7. IntroReferral1000

    Introduced in House