United States · Bill · HR
H.R. 450 (105th)
Distilled Spirits Tax Payment Simplification Act of 1997
Introduced
20 January 1997
Last action
20 January 1997 · Introduced
Status
Referred to the House Committee on Ways and Means.
Sponsors
Sen. Ensign, John [R-NV], Rep. Matsui, Robert T. [D-CA-5], Rep. Crane, Philip M. [R-IL-8], Rep. Riggs, Frank [R-CA-1], Rep. Norwood, Charles W. [R-GA-9], Rep. Pickett, Owen B. [D-VA-2], Rep. Meek, Carrie P. [D-FL-17], Rep. Woolsey, Lynn C. [D-CA-6], Rep. DeLauro, Rosa L. [D-CT-3], Rep. Deal, Nathan [R-GA-9], Rep. Kelly, Sue W. [R-NY-19], Rep. Ehrlich, Robert L., Jr. [R-MD-2], Rep. Stark, Fortney Pete [D-CA-13], Rep. Duncan, John J., Jr. [R-TN-2], Rep. Bishop, Sanford D. [D-GA-2], Rep. McDermott, Jim [D-WA-7], Rep. Dunn, Jennifer [R-WA-8], Rep. Collins, Mac [R-GA-3], Rep. Meehan, Martin T. [D-MA-5], Sen. Chambliss, Saxby [R-GA], Rep. Clement, Bob [D-TN-5], Sen. Talent, Jim [R-MO], Rep. Lewis, Ron [R-KY-2], Rep. Thurman, Karen L. [D-FL-5], Rep. Smith, Lamar [R-TX-21], Rep. Burton, Dan [R-IN-5], Rep. McCarthy, Karen [D-MO-5], Rep. Hilleary, Van [R-TN-4], Rep. Kennelly, Barbara B. [D-CT-1], Rep. Northup, Anne M. [R-KY-3], Rep. Gordon, Bart [D-TN-6], Rep. Kleczka, Gerald D. [D-WI-4], Rep. Boehner, John A. [R-OH-8], Rep. Radanovich, George [R-CA-19], Rep. Delahunt, William D. [D-MA-10], Rep. Carson, Julia [D-IN-7], Rep. Gejdenson, Sam [D-CT-2], Rep. Ramstad, Jim [R-MN-3], Rep. Johnson, Nancy L. [R-CT-5], Sen. Bunning, Jim [R-KY], Rep. Johnson, Sam [R-TX-3], Rep. English, Phil [R-PA-3], Rep. Houghton, Amo [R-NY-31], Sen. Burr, Richard [R-NC], Rep. Saxton, Jim [R-NJ-3], Rep. Weller, Jerry [R-IL-11], Rep. McCrery, Jim [R-LA-4], Rep. Shays, Christopher [R-CT-4]
Subjects
Taxation
Source updated
21 August 2025
Summary
Distilled Spirits Tax Payment Simplification Act of 1997 - Amends the Internal Revenue Code to modify or impose requirements regarding: (1) the transfer of distilled spirits between bonded premises and between importation and bonded premises; (2) operations as a bonded dealer conducted on the bonded premises of a distilled spirits plant; (3) establishment and operation of such a plant by a bonded dealer; (4) election to be treated as a bonded dealer; (5) the time at which the tax on distilled spirits is determined; (6) distilled spirits lost or destroyed in bond or returned to bonded premises; (7) the time for tax payment and payment by electronic transfer; and (8) application to a plant used by a bonded dealer of provisions relating to sales by proprietors of controlled premises. Directs the Director of the Bureau of Alcohol, Tobacco, and Firearms to assess and collect registration fees to defray a portion of the costs resulting from the enactment of this Act. Directs the Secretary of the Treasury to study and report to the Congress concerning cooperative agreements regarding the collection of distilled spirits excise taxes.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
20 January 1997
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
20 January 1997
Introduced
Introduced in House
Source: IntroReferral
20 January 1997
Introduced
Introduced in House
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in House · 20 January 1997 · Download file
Documents
3 official files
Introduced in House (text)
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Introduced in House (text)
Introduced in House · EN · 20 January 1997
Introduced in House (PDF)
Introduced in House · EN · 20 January 1997
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Introduced in House
summary · EN · 20 January 1997
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Sen. Ensign, John [R-NV] · R · Sponsor
- Rep. Matsui, Robert T. [D-CA-5] · D · Sponsor
- Rep. Crane, Philip M. [R-IL-8] · R · Sponsor
- Rep. Riggs, Frank [R-CA-1] · R · Sponsor
- Rep. Norwood, Charles W. [R-GA-9] · R · Sponsor
- Rep. Pickett, Owen B. [D-VA-2] · D · Sponsor
- Rep. Meek, Carrie P. [D-FL-17] · D · Sponsor
- Rep. Woolsey, Lynn C. [D-CA-6] · D · Sponsor
- Rep. DeLauro, Rosa L. [D-CT-3] · D · Sponsor
- Rep. Deal, Nathan [R-GA-9] · R · Sponsor
- Rep. Kelly, Sue W. [R-NY-19] · R · Cosponsor
- Rep. Ehrlich, Robert L., Jr. [R-MD-2] · R · Cosponsor
- Rep. Stark, Fortney Pete [D-CA-13] · D · Cosponsor
- Rep. Duncan, John J., Jr. [R-TN-2] · R · Cosponsor
- Rep. Bishop, Sanford D. [D-GA-2] · D · Cosponsor
- Rep. McDermott, Jim [D-WA-7] · D · Cosponsor
- Rep. Dunn, Jennifer [R-WA-8] · R · Cosponsor
- Rep. Collins, Mac [R-GA-3] · R · Cosponsor
- Rep. Meehan, Martin T. [D-MA-5] · D · Cosponsor
- Sen. Chambliss, Saxby [R-GA] · R · Cosponsor
- Rep. Clement, Bob [D-TN-5] · D · Cosponsor
- Sen. Talent, Jim [R-MO] · R · Cosponsor
- Rep. Lewis, Ron [R-KY-2] · R · Cosponsor
- Rep. Thurman, Karen L. [D-FL-5] · D · Cosponsor
- Rep. Smith, Lamar [R-TX-21] · R · Cosponsor
- Rep. Burton, Dan [R-IN-5] · R · Cosponsor
- Rep. McCarthy, Karen [D-MO-5] · D · Cosponsor
- Rep. Hilleary, Van [R-TN-4] · R · Cosponsor
- Rep. Kennelly, Barbara B. [D-CT-1] · D · Cosponsor
- Rep. Northup, Anne M. [R-KY-3] · R · Cosponsor
- Rep. Gordon, Bart [D-TN-6] · D · Cosponsor
- Rep. Kleczka, Gerald D. [D-WI-4] · D · Cosponsor
- Rep. Boehner, John A. [R-OH-8] · R · Cosponsor
- Rep. Radanovich, George [R-CA-19] · R · Cosponsor
- Rep. Delahunt, William D. [D-MA-10] · D · Cosponsor
- Rep. Carson, Julia [D-IN-7] · D · Cosponsor
- Rep. Gejdenson, Sam [D-CT-2] · D · Cosponsor
- Rep. Ramstad, Jim [R-MN-3] · R · Cosponsor
- Rep. Johnson, Nancy L. [R-CT-5] · R · Cosponsor
- Sen. Bunning, Jim [R-KY] · R · Cosponsor
- Rep. Johnson, Sam [R-TX-3] · R · Cosponsor
- Rep. English, Phil [R-PA-3] · R · Cosponsor
- Rep. Houghton, Amo [R-NY-31] · R · Cosponsor
- Sen. Burr, Richard [R-NC] · R · Cosponsor
- Rep. Saxton, Jim [R-NJ-3] · R · Cosponsor
- Rep. Weller, Jerry [R-IL-11] · R · Cosponsor
- Rep. McCrery, Jim [R-LA-4] · R · Cosponsor
- Rep. Shays, Christopher [R-CT-4] · R · Cosponsor
Showing 48 of 69 sponsors and actors.
Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/105th-congress/house-bill/450
- Open data entity: https://api.congress.gov/v3/bill/105/hr/450
- us · 105-hr-450 · source updated 21 August 2025