Alcohol Tax Equalization Act of 2002

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.

Subjects

Taxation

Summary

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.

Full Text

Legislative Actions

2002-05-22
Introduced in House
2002-05-22
Introduced in House
2002-05-22
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.
2002-05-22
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.
2002-05-22
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.
2002-06-03
Referred to the Subcommittee on Health, for a period to be subsequently determined by the Chairman.

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