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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…

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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.

Introduced: December 7, 2005 Introduced by: Graves, Sam Republican · Missouri See on congress.gov
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This bill died when the 109th Congress ended
It never became law before the 109th Congress (2005–2006) 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
Dec 7, 2005
Referred to the House Committee on Ways and Means.
Dec 7, 2005
Introduced in House
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 Plain-English summary Congressional Research Service

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 December 7, 2005

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 4454: 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.. 109th Congress. Open America. https://openamerica.io/bill/109-HR-4454/
MLA
"H.R. 4454: 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.." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-4454/.
Bluebook (legal)
H.R. 4454, 109th Cong. (2026), https://openamerica.io/bill/109-HR-4454/.
Markdown link
[H.R. 4454: 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.](https://openamerica.io/bill/109-HR-4454/)
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