United States · Bill · HR
H.R. 2028 (105th)
Alcohol Tax Equalization Act of 1997
Introduced
24 June 1997
Last action
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Status
Referred to the Subcommittee on Health and Environment, for a period to be subsequently determined by the Chairman.
Sponsors
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Subjects
Discovery layer
Source updated
3 June 2026
Summary
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.
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Versions
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 24 June 1997
Introduced in House (PDF)
Introduced in House · EN · 24 June 1997
Introduced in House
summary · EN · 24 June 1997
Sponsors
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Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/105th-congress/house-bill/2028
- Open data entity: https://api.congress.gov/v3/bill/105/hr/2028