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HR 4140 105th Congress House Taxation Alcohol tax Alcoholic beverage industry Beer Commerce Retail trade Wholesale trade

To amend the Internal Revenue Code of 1986 to repeal the special taxes on wholesale and retail dealers in liquor and beer, and for other purposes.

Introduced: June 25, 1998 See on congress.gov
This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 25, 1998
Referred to the House Committee on Ways and Means.
Jun 25, 1998
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to repeal the occupational tax on retail and wholesale dealers of liquor and beer and on rectifiers and brewers.

What's happening now June 25, 1998

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4140: To amend the Internal Revenue Code of 1986 to repeal the special taxes on wholesale and retail dealers in liquor and beer, and for other purposes.. 105th Congress. Open America. https://openamerica.io/bill/105-HR-4140/
MLA
"H.R. 4140: To amend the Internal Revenue Code of 1986 to repeal the special taxes on wholesale and retail dealers in liquor and beer, and for other purposes.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-4140/.
Bluebook (legal)
H.R. 4140, 105th Cong. (2026), https://openamerica.io/bill/105-HR-4140/.
Markdown link
[H.R. 4140: To amend the Internal Revenue Code of 1986 to repeal the special taxes on wholesale and retail dealers in liquor and beer, and for other purposes.](https://openamerica.io/bill/105-HR-4140/)
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