A bill to amend certain provisions of the Internal Revenue Code of 1954 relating to distilled spirits.

Summary

Provides, under the Internal Revenue Code, for a drawback in the amount of taxes paid on wine or distilled spirits exported from the United States in bulk containers. Authorizes the return of distilled spirits for storage (on bonded premises) pending withdrawal without payment of tax under this Act. Provides that no distilled spirits shall be withdrawn from bonded premises for exportation, or for transfer to a customs bonded warehouse for storage therein pending exportation, without payment of tax unless the exporter has furnished bond to cover such withdrawal.

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

Timeline

1. 6 February 1975

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

2. 6 February 1975

   Introduced

   Introduced in House

   Source: IntroReferral

3. 6 February 1975

   Introduced

   Introduced in House

   Source: IntroReferral

4. 27 May 1976

   Reported

   Reported to House from the Committee on Ways and Means with amendment, H. Rept. 94-1200.

   Source: Committee

5. 27 May 1976

   Reported

   Reported to House from the Committee on Ways and Means with amendment, H. Rept. 94-1200.

   Source: Committee

6. 8 June 1976

   Passed

   Measure passed House, amended.

   Source: Floor

7. 8 June 1976

   Passed

   Passed/agreed to in House: Measure passed House, amended.

   Source: Floor

8. 8 June 1976

   Floor

   Measure called up under motion to suspend rules and pass in House.

   Source: Floor

9. 10 June 1976

   Introduced

   Referred to Senate Committee on Finance.

   Source: IntroReferral

10. 29 September 1976

    Reported

    Reported to Senate from the Committee on Finance with amendments, S. Rept. 94-1347.

    Source: Committee

11. 29 September 1976

    Reported

    Reported to Senate from the Committee on Finance with amendments, S. Rept. 94-1347.

    Source: Committee

Votes

No vote records are attached yet.

Versions

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

Documents

1 official file

• Introduced in House

  summary · EN · 6 February 1975

  Open at official source

Sponsors

• Rep. Rostenkowski, Dan [D-IL-8] · D · Sponsor
• Rep. Landrum, Phil M. [D-GA-9] · D · Cosponsor
• Rep. Waggonner, Joe D., Jr. [D-LA-4] · D · Cosponsor
• Rep. Clancy, Donald D. [R-OH-2] · R · Cosponsor
• · ssfi00 · Standing
• · hswm00 · Standing

Related records

No cross-record relationships stored yet.