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HR 4284 116th Congress House Taxation Alcoholic beverages Business investment and capital Income tax deductions Interest, dividends, interest rates

AGED Spirits Act

Introduced: September 11, 2019 See on congress.gov
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This bill died when the 116th Congress ended
It never became law before the 116th Congress (2019–2020) 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
Sep 11, 2019
Referred to the House Committee on Ways and Means.
Sep 11, 2019
Introduced in House
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 Plain-English summary Congressional Research Service

Advancing Growth in the Economy through Distilled Spirits Act or the AGED Spirits Act

This bill amends the Internal Revenue Code to exclude, after 2019, 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. This allows producers of distilled spirits to deduct interest expense associated with production in the year it is paid.

What's happening now September 11, 2019

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
  • S 2251 Identical bill AGED Spirits Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 5
All 5 Republican 5
R
Barr, Andy
Kentucky · Sep 11, 2019
 R
Comer, James
Kentucky · Sep 11, 2019
 R
Guthrie, Brett
Kentucky · Sep 11, 2019
 R
Massie, Thomas
Kentucky · Sep 11, 2019
 R
Rogers, Harold
Kentucky · Sep 11, 2019
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4284: AGED Spirits Act. 116th Congress. Open America. https://openamerica.io/bill/116-HR-4284/
MLA
"H.R. 4284: AGED Spirits Act." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-HR-4284/.
Bluebook (legal)
H.R. 4284, 116th Cong. (2026), https://openamerica.io/bill/116-HR-4284/.
Markdown link
[H.R. 4284: AGED Spirits Act](https://openamerica.io/bill/116-HR-4284/)
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