[20040802]RS20605_对酒精产品征收的联邦消费税.pdf

1 For a more complete discussion of the history of federal alcohol taxes, see CRS ReportRL30238, Federal Excise Taxes on Alcoholic Beverages: A Summary of Present Law and a BriefHistory, by Thomas B. Ripy.Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RS20605Updated August 2, 2004Federal Excise Taxes Imposed on Alcohol ProductsLouis Alan TalleySpecialist in TaxationGovernment and Finance DivisionPamela J. JacksonAnalyst in Public Sector EconomicsGovernment and Finance DivisionSummaryThis report provides a brief history of federal alcohol excise tax rates and examinesrecent federal revenue collections from alcohol products. Rates were last increased bythe Revenue Reconciliation Act of 1990 (RRA90; P.L. 101-508). Under that act,Congress increased the excise tax rates on alcohol products because of large continuingfederal budget deficits which resulted in the need for additional federal revenues. Taxrates were increased $1.00 per proof gallon on distilled spirits to $13.50 per proofgallon. The tax rate for beer was doubled to $18.00 per barrel. Also, the excise tax rateson wines were increased, with the new rates ran