United States · Bill · HR
H.R. 4454 (109th)
To amend the Internal Revenue Code of 1986 to provide for the amendment of a claim for abatement, remission, or refund of tax imposed on distilled spirits returned to the bonded premises of a distilled spirits plant.
Introduced
7 December 2005
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
2 January 2025
Summary
Amends the Internal Revenue Code to allow taxpayers claiming an abatement, credit, or refund for distilled spirits returned to the bonded premises of a distilled spirits plant an extended period for correcting errors in previously filed claims.
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Timeline
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Votes
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Versions
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 7 December 2005
Introduced in House (PDF)
Introduced in House · EN · 7 December 2005
Introduced in House
summary · EN · 7 December 2005
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/109th-congress/house-bill/4454
- Open data entity: https://api.congress.gov/v3/bill/109/hr/4454