Aged Distilled Spirits Competitiveness Act

Summary

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.

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

Timeline

1. 11 June 2013

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 11 June 2013

   Introduced

   Introduced in House

   Source: IntroReferral

3. 11 June 2013

   Introduced

   Introduced in House

   Source: IntroReferral

4. 14 June 2013

   Introduced

   Sponsor introductory remarks on measure. (CR H3638-3639)

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 11 June 2013 · Official file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 11 June 2013

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 11 June 2013

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 11 June 2013

  Open at official source

Sponsors

• Andy Barr · R · Sponsor
• Brett Guthrie · R · Sponsor
• Harold Rogers · R · Sponsor
• Rep. Whitfield, Ed [R-KY-1] · R · Sponsor
• John Yarmuth · D · Sponsor
• Thomas Massie · R · Sponsor
• Rep. Cohen, Steve [D-TN-9] · D · Cosponsor
• · hswm00 · Standing

Related records

• related to ← Aged Distilled Spirits Competitiveness Act