To amend the Internal Revenue Code of 1986 to repeal the special taxes on wholesale and retail dealers in liquor and beer, and for other purposes.

Summary

Amends the Internal Revenue Code to repeal the occupational tax on retail and wholesale dealers of beer and liquor and on rectifiers, brewers, and manufacturers of stills. Revises provisions regarding taxation of certain distilled spirits used in nonbeverage products, including imposition of: (1) a tax rate of one dollar per proof gallon of distilled spirits; and (2) a noncompliance penalty. Makes conforming changes with respect to such products brought into the United States from Puerto Rico and the Virgin Islands.

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3 official files

• Introduced in House (text)

  Introduced in House · EN · 15 May 1997

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• Introduced in House (PDF)

  Introduced in House · EN · 15 May 1997

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• Introduced in House

  summary · EN · 15 May 1997

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