Pub. L. 105-100, tit. I, sec. 145

Sec. 145. (a) Not later than 6 months after the date of enactment of this Act, the General Accounting Office shall conduct and submit to Congress a study of— (1) the District of Columbia’s alcoholic beverage tax structure and its relation to surrounding jurisdictions; (2) the effects of the District of Columbia’s lower excise taxes on alcoholic beverages on consumption of alcoholic beverages in the District of Columbia; (3) ways in which the District of Columbia’s tax structure can be revised to bring it into conformity with the higher levels in surrounding jurisdictions; and (4) ways in which those increased revenues can be used to lower consumption and promote abstention from alcohol among young people. (b) The study should consider whether— (1) alcohol is being sold in proximity to schools and other areas where children are likely to be; and (2) creation of alcohol-free zones in areas frequented by children would be useful in deterring underage alcohol consumption.