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HR 791 108th Congress House

Domestic Spirits Tax Equity Act of 2003

Official title: To amend the Internal Revenue Code of 1986 to allow distilled spirits wholesalers a credit against income tax for their cost of carrying Federal excise taxes p… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to allow distilled spirits wholesalers a credit against income tax for their cost of carrying Federal excise taxes prior to the sale of the product bearing the tax.

Introduced: October 24, 2003 See on congress.gov
Taxation Agriculture and FoodAlcohol taxAlcoholic beveragesCommerce
More subjectsShow fewer subjects
Income taxTax creditsWholesale trade
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This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) 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
Feb 13, 2003
Referred to the House Committee on Ways and Means.
Feb 13, 2003
Introduced in House
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 Latest action February 13, 2003

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service
Domestic Spirits Tax Equity Act of 2003 - 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 which were bottled in the United States and which are 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.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 17
All 17 Democratic 3 Republican 3
CRANE, PHILIP
· Nov 7, 2003
 D
DeLauro, Rosa L.
Connecticut · Oct 29, 2003
 D
Larson, John B.
Connecticut · Oct 24, 2003
Vitter, David
· Sep 17, 2003
 R
Moran, Jerry
Kansas · Jul 24, 2003
RADANOVICH, GEORGE
· Jul 24, 2003
 R
Sessions, Pete
Texas · Jul 24, 2003
DREIER, DAVID
· Jul 16, 2003
 R
Calvert, Ken
California · Jul 9, 2003
FLETCHER, ERNEST
· Jul 9, 2003
JOHN, CHRISTOPHER
· May 20, 2003
MCINNIS, SCOTT
· May 7, 2003
Isakson, Johnny
· Apr 30, 2003
DUNN, JENNIFER
· Apr 7, 2003
FROST, MARTIN
· Apr 7, 2003
LUCAS, KEN
· Apr 7, 2003
 D
Neal, Richard E.
Massachusetts · Feb 13, 2003
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 791: Domestic Spirits Tax Equity Act of 2003. 108th Congress. Open America. https://openamerica.io/bill/108-HR-791/
MLA
"H.R. 791: Domestic Spirits Tax Equity Act of 2003." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-791/.
Bluebook (legal)
H.R. 791, 108th Cong. (2026), https://openamerica.io/bill/108-HR-791/.
Markdown link
[H.R. 791: Domestic Spirits Tax Equity Act of 2003](https://openamerica.io/bill/108-HR-791/)
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