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HR 5490 111th Congress House

To amend the Internal Revenue Code of 1986 to allow a credit against excise taxes with respect to distilled spirits and wine for certain distilled spirits or wine produced from domestic agricultural…

Official title: To amend the Internal Revenue Code of 1986 to allow a credit against excise taxes with respect to distilled spirits and wine for certain distilled spirits or w… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to allow a credit against excise taxes with respect to distilled spirits and wine for certain distilled spirits or wine produced from domestic agricultural waste or byproducts.

Introduced: June 9, 2010 See on congress.gov
Taxation Food industry and servicesSales and excise taxesSolid waste and recycling
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This bill died when the 111th Congress ended
It never became law before the 111th Congress (2009–2010) 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
Jun 9, 2010
Introduced in House
Jun 9, 2010
Referred to the House Committee on Ways and Means.
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 Latest action June 9, 2010

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow an excise tax credit for: (1) 10% of the distilled spirits tax rate multiplied by the number of proof gallons of rum produced in the United States (as defined in section 2208.40.00 of the Harmonized Tariff Schedule of the United States) using domestic agricultural waste or byproducts as the principal distilling source; and (2) the number of gallons of distilled spirits or wines which are produced in the United States using domestic citrus waste or byproducts as the principal distilling or fermenting source, multiplied by 10% of the excise tax on wines.

 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. 5490: To amend the Internal Revenue Code of 1986 to allow a credit against excise taxes with respect to distilled spirits and wine for certain distilled spirits or wine produced from domestic agricultural waste or byproducts.. 111th Congress. Open America. https://openamerica.io/bill/111-HR-5490/
MLA
"H.R. 5490: To amend the Internal Revenue Code of 1986 to allow a credit against excise taxes with respect to distilled spirits and wine for certain distilled spirits or wine produced from domestic agricultural waste or byproducts.." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-HR-5490/.
Bluebook (legal)
H.R. 5490, 111th Cong. (2026), https://openamerica.io/bill/111-HR-5490/.
Markdown link
[H.R. 5490: To amend the Internal Revenue Code of 1986 to allow a credit against excise taxes with respect to distilled spirits and wine for certain distilled spirits or wine produced from domestic agricultural waste or byproducts.](https://openamerica.io/bill/111-HR-5490/)
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