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The Minnesota House of Representative is in its fourth hour of debate over the tax bill cobbled together by the Democratic-Farmer-Labor Party majority in the wee hours of last night. The hallmark of the bill is $1 billion in tax increases. The measure relies on three different revenue sources: a new fourth tier state-income-tax rate for households that earn more than $250,000, a surcharge on credit card companies that charge consumers interest rates greater than 15 percent and an increase in taxes on alcohol.

It’s been a spirited, often cranky debate. Republicans, not surprisingly, have been excoriating Democrats all afternoon for raising taxes. But the proposal to increase taxes on booze has inspired some of the most colorful commentary from the House floor.

Rep. Tom Rukavina (DFL-Virginia) offered reluctant support for the tax. “I’m going to vote for a booze tax, even though I don’t like it,” he said. “I’ve got a responsibility to take care of people who can’t stand up for themselves.”

Rep. Rod Hamilton (R-Mountain Lake) claimed that taxes currently constitute 40 percent of the price of a beer and that it’s one of the most regressive taxes levied.

But no legislator delivered a more robust critique of the so-called sin tax than Rep. Kurt Zellers (R-Maple Grove). “You want to talk about heartless: you’re taxing beer,” Zellers (pictured) said, noting that Minnesota is just entering the picnic season after a long winter. “We’re gonna balance the budget on Joe Six Pack’s six pack. Congratulations, you’ve officially hit rock bottom.”

The tax bill is expected to pass the House later tonight. Gov. Tim Pawlenty has vowed to veto the measure.