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Distilled Spirits Tax Payment Simplification Act of 1997

Introduced: January 20, 1997 See on congress.gov
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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
Jan 20, 1997
Referred to the House Committee on Ways and Means.
Jan 20, 1997
Introduced in House
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 Plain-English summary Congressional Research Service

Distilled Spirits Tax Payment Simplification Act of 1997 - Amends the Internal Revenue Code to modify or impose requirements regarding: (1) the transfer of distilled spirits between bonded premises and between importation and bonded premises; (2) operations as a bonded dealer conducted on the bonded premises of a distilled spirits plant; (3) establishment and operation of such a plant by a bonded dealer; (4) election to be treated as a bonded dealer; (5) the time at which the tax on distilled spirits is determined; (6) distilled spirits lost or destroyed in bond or returned to bonded premises; (7) the time for tax payment and payment by electronic transfer; and (8) application to a plant used by a bonded dealer of provisions relating to sales by proprietors of controlled premises.

Directs the Director of the Bureau of Alcohol, Tobacco, and Firearms to assess and collect registration fees to defray a portion of the costs resulting from the enactment of this Act.

Directs the Secretary of the Treasury to study and report to the Congress concerning cooperative agreements regarding the collection of distilled spirits excise taxes.

What's happening now January 20, 1997

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Democratic 3 Republican 1
D
Neal, Richard E.
Massachusetts · Apr 24, 1997
 R
Calvert, Ken
California · Apr 15, 1997
 D
Bishop, Sanford D.
Georgia · Feb 5, 1997
 D
DeLauro, Rosa L.
Connecticut · Jan 20, 1997
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 450: Distilled Spirits Tax Payment Simplification Act of 1997. 105th Congress. Open America. https://openamerica.io/bill/105-HR-450/
MLA
"H.R. 450: Distilled Spirits Tax Payment Simplification Act of 1997." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-450/.
Bluebook (legal)
H.R. 450, 105th Cong. (2026), https://openamerica.io/bill/105-HR-450/.
Markdown link
[H.R. 450: Distilled Spirits Tax Payment Simplification Act of 1997](https://openamerica.io/bill/105-HR-450/)
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