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United States · Bill · HR

H.R. 450 (105th)

Distilled Spirits Tax Payment Simplification Act of 1997

referredUnited States· United States Congress· EN

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

Taxation

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

  1. 20 January 1997

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 20 January 1997

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 20 January 1997

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

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Versions

Documents

3 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN · 20 January 1997

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  • Introduced in House (PDF)

    Introduced in House · EN · 20 January 1997

    ViewDownloadOpen at official source

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  • Introduced in House

    summary · EN · 20 January 1997

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Sponsors

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Related records

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Sources

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