To amend the Internal Revenue Code of 1986 to increase the excise taxes on wine and beer.

Amends the Internal Revenue Code to increase alcohol excise taxes as follows: (1) from 17 cents to 51 cents per gallon on wines containing not more than 14 percent alcohol; (2) from 67 cents to $2.01 on wines containing between 14 percent and 21 percent alcohol; and (3) from $9 to $27 per barrel on beer, with a reduced rate of $21 per barrel ($7 under current law) for certain domestic production.