HR 791
108th Congress
House
Taxation
Agriculture and Food
Alcohol tax
Alcoholic beverages
Commerce
Income tax
Tax credits
Wholesale trade
Domestic Spirits Tax Equity Act of 2003
Introduced: February 13, 2003
See on congress.gov
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
Plain-English summary
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.
What's happening now
Referred to the House Committee on Ways and Means.
Committees of jurisdiction
1