Skip to main content
HR 867 114th Congress House

Aged Distilled Spirits Competitiveness Act

Official title: To exempt the natural aging process in the determination of the production period for distilled spirits under section 263A of the Internal Revenue Code of 1986.

Introduced: February 11, 2015 Introduced by: Barr, Andy Republican · Kentucky See on congress.gov
Taxation Business investment and capitalFood industry and servicesIncome tax deductions
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
Feb 11, 2015
Referred to the House Committee on Ways and Means.
Feb 11, 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.

 Latest action February 11, 2015

Referred to the House Committee on Ways and Means.

 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.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Democratic 1 Republican 3
D
Cohen, Steve
Tennessee · Feb 11, 2015
 R
Guthrie, Brett
Kentucky · Feb 11, 2015
 R
Massie, Thomas
Kentucky · Feb 11, 2015
 R
Rogers, Harold
Kentucky · Feb 11, 2015
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 867: Aged Distilled Spirits Competitiveness Act. 114th Congress. Open America. https://openamerica.io/bill/114-HR-867/
MLA
"H.R. 867: Aged Distilled Spirits Competitiveness Act." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-867/.
Bluebook (legal)
H.R. 867, 114th Cong. (2026), https://openamerica.io/bill/114-HR-867/.
Markdown link
[H.R. 867: Aged Distilled Spirits Competitiveness Act](https://openamerica.io/bill/114-HR-867/)
Report a problem