Anti-Drug Resource Enhancement Act of 1988

Anti-Drug Resource Enhancement Act of 1988 - Amends the Internal Revenue Code to increase alcohol excise taxes as follows: (1) from 17 cents to 32 cents per gallon on wines containing not more than 14 percent alcohol; (2) from 67 cents to 82 cents per gallon on wines containing between 14 percent and 21 percent alcohol; (3) from $2.25 to $2.40 per gallon on wines containing between 21 percent and 24 percent alcohol; (4) from $3.40 to $3.55 per gallon on champagne and other sparkling wines; (5) from $2.40 to $2.55 per gallon on artificially carbonated wines; and (6) from $9 to $12.30 per barrel on beer.

Increases the cigarette excise tax from: (1) $8 to $9 per thousand for small cigarettes; and (2) $16.80 to $18.90 per thousand for large cigarettes.

Establishes in the Treasury the Anti-Drug Resource Enhancement Trust Fund, comprising an Anti-Illicit Drug Account and an Alcohol and Tobacco-Related Addiction Account. Appropriates to the former account 90 percent of the revenue attributable to the excise tax increases mandated in this Act, such amounts to be used to decrease the supply and demand for illicit narcotics through various anti-drug education, law enforcement, and treatment programs. Appropriates the remaining increased revenue to the latter account for research, prevention, education, treatment, and other programs for individuals addicted to alcohol or tobacco.