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S 1457 113th Congress Senate Taxation Alcoholic beverages Business investment and capital Income tax deductions Interest, dividends, interest rates

Aged Distilled Spirits Competitiveness Act

Introduced: August 1, 2013 Introduced by: McConnell, Mitch 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Aug 1, 2013
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S6229)
Aug 1, 2013
Introduced in Senate
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 Plain-English summary Congressional Research Service

Aged Distilled Spirits Competitiveness Act - Amends the Internal Revenue Code to exclude the aging period from the production period for distilled spirits 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 August 1, 2013

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S6229)

 Related & companion bills 1
  • HR 2312 Related bill Aged Distilled Spirits Competitiveness Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Paul, Rand
Kentucky · Aug 1, 2013
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1457: Aged Distilled Spirits Competitiveness Act. 113th Congress. Open America. https://openamerica.io/bill/113-S-1457/
MLA
"S. 1457: Aged Distilled Spirits Competitiveness Act." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-S-1457/.
Bluebook (legal)
S. 1457, 113th Cong. (2026), https://openamerica.io/bill/113-S-1457/.
Markdown link
[S. 1457: Aged Distilled Spirits Competitiveness Act](https://openamerica.io/bill/113-S-1457/)
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