Skip to main content
HR 2238 114th Congress House Taxation Alcoholic beverages Sales and excise taxes Tax administration and collection, taxpayers

Craft Beverage Bond Simplification Act of 2015

Introduced: May 5, 2015 Introduced by: Kelly, Mike Republican · Pennsylvania See on congress.gov
Sign in to write a letter Sign in to watch
This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) 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
May 5, 2015
Referred to the House Committee on Ways and Means.
May 5, 2015
Introduced in House
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Plain-English summary Congressional Research Service

Craft Beverage Bond Simplification Act of 2015

This bill allows taxpayers who are liable for not more than $50,000 per year in excise taxes on distilled spirits, wine, or beer to file and pay such taxes quarterly without the requirement to post a bond covering the operations and withdrawals of such distilled spirits, wines, or beer. The bill also allows such a taxpayer who reasonably expects to have a tax liability of not more than $1,000 per year and who was liable for not more than $1,000 in taxes in the preceding calendar year to file and pay such taxes annually rather than quarterly.

What's happening now May 5, 2015

Referred to the House Committee on Ways and Means.

 Related & companion bills 4
  • S 1562 Related bill Craft Beverage Modernization and Tax Reform Act of 2015
  • HR 2903 Related bill Craft Beverage Modernization and Tax Reform Act of 2015
  • HR 2029 Related bill Consolidated Appropriations Act, 2016
  • S 904 Identical bill Craft Beverage Bond Simplification Act of 2015
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2238: Craft Beverage Bond Simplification Act of 2015. 114th Congress. Open America. https://openamerica.io/bill/114-HR-2238/
MLA
"H.R. 2238: Craft Beverage Bond Simplification Act of 2015." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-2238/.
Bluebook (legal)
H.R. 2238, 114th Cong. (2026), https://openamerica.io/bill/114-HR-2238/.
Markdown link
[H.R. 2238: Craft Beverage Bond Simplification Act of 2015](https://openamerica.io/bill/114-HR-2238/)
Report a problem