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S 374 108th Congress Senate Taxation Agriculture and Food Alcohol tax 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

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

Introduced: February 12, 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 12, 2003
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2359-2360)
Feb 12, 2003
Sponsor introductory remarks on measure. (CR S2358-2359)
Feb 12, 2003
Introduced in Senate
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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 February 12, 2003

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2359-2360)

 Related & companion bills 1
  • HR 786 Identical bill To amend the Internal Revenue Code of 1986 to repeal the occupational taxes relating to distilled spirits, wine, and be…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Crapo, Mike
Idaho · Feb 12, 2003
Cite this page click to expand
APA
U.S. Congress. (2026). S. 374: A bill to amend the Internal Revenue Code of 1986 to repeal the occupational taxes relating to distilled spirits, wine, and beer.. 108th Congress. Open America. https://openamerica.io/bill/108-S-374/
MLA
"S. 374: A bill to amend the Internal Revenue Code of 1986 to repeal the occupational taxes relating to distilled spirits, wine, and beer.." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-S-374/.
Bluebook (legal)
S. 374, 108th Cong. (2026), https://openamerica.io/bill/108-S-374/.
Markdown link
[S. 374: A bill to amend the Internal Revenue Code of 1986 to repeal the occupational taxes relating to distilled spirits, wine, and beer.](https://openamerica.io/bill/108-S-374/)
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