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HR 5128 106th Congress House Taxation Agriculture and Food Alcohol tax Alcoholic beverage industry Business income tax Commerce Income tax Tax credits Wholesale trade

Domestic Spirits Tax Equity Act of 2000

Introduced: September 7, 2000 See on congress.gov
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This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) 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
Sep 7, 2000
Referred to the House Committee on Ways and Means.
Sep 7, 2000
Introduced in House
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 Plain-English summary Congressional Research Service
Domestic Spirits Tax Equity Act of 2000 - Amends the Internal Revenue Code to allow a distilled spirits wholesaler a distilled spirits wholesalers credit equal to the product of: (1) the number of cases of bottled distilled spirits purchased by such wholesaler during the taxable year directly from the distiller or importer of such spirits; and (2) the average tax-financing cost per case for the most recent calendar year ending before the beginning of such taxable year.
What's happening now September 7, 2000

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 2
D
DeLauro, Rosa L.
Connecticut · Oct 31, 2000
 D
Neal, Richard E.
Massachusetts · Sep 7, 2000
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5128: Domestic Spirits Tax Equity Act of 2000. 106th Congress. Open America. https://openamerica.io/bill/106-HR-5128/
MLA
"H.R. 5128: Domestic Spirits Tax Equity Act of 2000." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-5128/.
Bluebook (legal)
H.R. 5128, 106th Cong. (2026), https://openamerica.io/bill/106-HR-5128/.
Markdown link
[H.R. 5128: Domestic Spirits Tax Equity Act of 2000](https://openamerica.io/bill/106-HR-5128/)
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