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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
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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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 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.
What's happening now February 13, 2003

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 6
All 6 Democratic 3 Republican 3
D
DeLauro, Rosa L.
Connecticut · Oct 29, 2003
 D
Larson, John B.
Connecticut · Oct 24, 2003
 R
Moran, Jerry
Kansas · Jul 24, 2003
 R
Sessions, Pete
Texas · Jul 24, 2003
 R
Calvert, Ken
California · Jul 9, 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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