Alcohol Tax Equalization Act of 2003
Last action on Jun 2, 2003Referred to the Subcommittee on Health.
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Summary
Alcohol Tax Equalization Act of 2003 - 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.
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