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United States · Bill · HR

H.R. 777 (112th)

Small Distillery Excise Tax Act of 2011

referredUnited States· United States Congress· EN

Introduced

17 February 2011

Last action

Status

Referred to the House Committee on Ways and Means.

Sponsors

Subjects

Discovery layer

Source updated

14 August 2025

Summary

Small Distillery Excise Tax Act of 2011 - Amends the Internal Revenue Code to allow small distilled spirits producers a credit against the excise tax on distilled spirits equal to 80% of the otherwise applicable tax on the first 65,000 of proof gallons of distilled spirits produced in or imported into the United States. Defines "small distilled spirits producer" as any person who produces not more than 100,000 proof gallons of distilled spirits during the calendar year.

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Documents

3 official files

Introduced in House (text)

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Sources

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