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HR 984 107th Congress House Taxation Agriculture and Food Alcohol tax Alcoholic beverage industry Alcoholic beverages Beer Business records Commerce Crime and Law Enforcement Fines (Penalties) Forfeiture Government Operations and Politics Government paperwork Law Retail trade Wholesale trade Wine

To amend the Internal Revenue Code of 1986 to repeal the occupational taxes relating to distilled spirits, wine, and beer.

Introduced: March 13, 2001 See on congress.gov
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This bill died when the 107th Congress ended
It never became law before the 107th Congress (2001–2002) 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
Mar 13, 2001
Referred to the House Committee on Ways and Means.
Mar 13, 2001
Introduced in House
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 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code to repeal specified occupational taxes relating to distilled spirits, wine, and beer. Revises recordkeeping requirements for wholesale and retail liquor dealers. Makes it unlawful for any liquor dealer (except one selling beer exclusively) to purchase distilled spirits from any person other than a specified wholesale liquor dealer.
What's happening now March 13, 2001

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
  • S 808 Identical bill A bill to amend the Internal Revenue Code of 1986 to repeal the occupational taxes relating to distilled spirits, wine,…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Democratic 1 Republican 3
R
Graves, Sam
Missouri · Apr 4, 2001
 R
Graham, Lindsey
South Carolina · Mar 13, 2001
 R
Sessions, Pete
Texas · Mar 13, 2001
 D
Thompson, Mike
California · Mar 13, 2001
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 984: To amend the Internal Revenue Code of 1986 to repeal the occupational taxes relating to distilled spirits, wine, and beer.. 107th Congress. Open America. https://openamerica.io/bill/107-HR-984/
MLA
"H.R. 984: To amend the Internal Revenue Code of 1986 to repeal the occupational taxes relating to distilled spirits, wine, and beer.." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-984/.
Bluebook (legal)
H.R. 984, 107th Cong. (2026), https://openamerica.io/bill/107-HR-984/.
Markdown link
[H.R. 984: To amend the Internal Revenue Code of 1986 to repeal the occupational taxes relating to distilled spirits, wine, and beer.](https://openamerica.io/bill/107-HR-984/)
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