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HR 2312 113th Congress House Taxation Business investment and capital Food industry and services Income tax deductions

Aged Distilled Spirits Competitiveness Act

Introduced: June 11, 2013 Introduced by: Barr, Andy Republican · Kentucky See on congress.gov
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This bill died when the 113th Congress ended
It never became law before the 113th Congress (2013–2014) 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
Jun 14, 2013
Sponsor introductory remarks on measure. (CR H3638-3639)
Jun 11, 2013
Referred to the House Committee on Ways and Means.
Jun 11, 2013
Introduced in House
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 Plain-English summary Congressional Research Service

Aged Distilled Spirits Competitiveness Act - Amends the Internal Revenue Code to exclude from determination of the production period for distilled spirits any period allocated to the natural aging process for purposes of determining whether a taxpayer can expense, rather than capitalize, interest costs paid or incurred during the production period.

What's happening now June 14, 2013

Sponsor introductory remarks on measure. (CR H3638-3639)

 Related & companion bills 1
  • S 1457 Related bill Aged Distilled Spirits Competitiveness Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 5
All 5 Democratic 1 Republican 3
D
Cohen, Steve
Tennessee · Nov 18, 2014
 R
Guthrie, Brett
Kentucky · Jun 11, 2013
 R
Massie, Thomas
Kentucky · Jun 11, 2013
 R
Rogers, Harold
Kentucky · Jun 11, 2013
WHITFIELD, EDWARD
· Jun 11, 2013
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2312: Aged Distilled Spirits Competitiveness Act. 113th Congress. Open America. https://openamerica.io/bill/113-HR-2312/
MLA
"H.R. 2312: Aged Distilled Spirits Competitiveness Act." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-2312/.
Bluebook (legal)
H.R. 2312, 113th Cong. (2026), https://openamerica.io/bill/113-HR-2312/.
Markdown link
[H.R. 2312: Aged Distilled Spirits Competitiveness Act](https://openamerica.io/bill/113-HR-2312/)
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