A bill to amend certain provisions of the Internal Revenue Code of 1954 to authorize a refund of tax on distilled spirits, wines, rectified products, and beer lost or rendered unmarketable due to fire, flood, casualty, or other disaster, or breakage, destruction, or other damage (excluding theft) resulting from vandalism or malicious mischief while held for sale.

reportedUnited States· United States Congress· EN

Introduced

14 January 1975

Last action

—

Status

Reported to House from the Committee on Ways and Means with amendment, H. Rept. 94-1706.

Summary

Authorizes the Secretary of the Treasury to refund the tax imposed by the Internal Revenue Code on distilled spirits, wines, rectified products, and beer lost or rendered unmarketable due to fire, flood, casualty, or other disaster, or breakage, destruction, or other damage (excluding theft) resulting from vandalism or malicious mischief while held for sale.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

2 official files

Reported to House with amendment(s)
summary · EN · 28 September 1976
Open at official source
Introduced in House
summary · EN · 14 January 1975
Open at official source

Related records

No cross-record relationships stored yet.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/94th-congress/house-bill/1143
Open data entity: https://api.congress.gov/v3/bill/94/hr/1143