HR 4454
109th Congress
House
Taxation
Agriculture and Food
Alcohol tax
Claims
Law
Limitation of actions
Tax credits
Tax refunds
To amend the Internal Revenue Code of 1986 to provide for the amendment of a claim for abatement, remission, or refund of tax imposed on distilled spirits returned to the bonded premises of a distilled spirits plant.
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Dec 7, 2005
Referred to the House Committee on Ways and Means.
Dec 7, 2005
Introduced in House
Plain-English summary
Amends the Internal Revenue Code to allow taxpayers claiming an abatement, credit, or refund for distilled spirits returned to the bonded premises of a distilled spirits plant an extended period for correcting errors in previously filed claims.
What's happening now
Referred to the House Committee on Ways and Means.
Committees of jurisdiction
1