United States · Bill · HR
H.R. 867 (114th)
Aged Distilled Spirits Competitiveness Act
Introduced
11 February 2015
Last action
11 February 2015 · Introduced
Status
Referred to the House Committee on Ways and Means.
Sponsors
Rep. Barr, Andy [R-KY-6], Rep. Guthrie, Brett [R-KY-2], Rep. Massie, Thomas [R-KY-4], Rep. Rogers, Harold [R-KY-5], Rep. Whitfield, Ed [R-KY-1], Rep. Yarmuth, John A. [D-KY-3], Rep. Cohen, Steve [D-TN-9], Rep. Fincher, Stephen Lee [R-TN-8], Rep. Boustany, Charles W., Jr. [R-LA-3]
Subjects
Taxation
Source updated
12 August 2025
Summary
Aged Distilled Spirits Competitiveness Act Amends the Internal Revenue Code to exclude from determination of the production period for distilled spirits any period allocated to the natural aging process for purposes of determining whether a taxpayer can expense, rather than capitalize, interest costs paid or incurred during the production period.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
11 February 2015
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
11 February 2015
Introduced
Introduced in House
Source: IntroReferral
11 February 2015
Introduced
Introduced in House
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in House · 11 February 2015 · Download file
Documents
3 official files
Introduced in House (text)
This file cannot be previewed here. Use View or Download.
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.
Introduced in House (text)
Introduced in House · EN · 11 February 2015
Introduced in House (PDF)
Introduced in House · EN · 11 February 2015
ViewDownloadOpen at official source
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.
Introduced in House
summary · EN · 11 February 2015
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
- Rep. Barr, Andy [R-KY-6] · R · Sponsor
- Rep. Guthrie, Brett [R-KY-2] · R · Sponsor
- Rep. Massie, Thomas [R-KY-4] · R · Sponsor
- Rep. Rogers, Harold [R-KY-5] · R · Sponsor
- Rep. Whitfield, Ed [R-KY-1] · R · Sponsor
- Rep. Yarmuth, John A. [D-KY-3] · D · Sponsor
- Rep. Cohen, Steve [D-TN-9] · D · Sponsor
- Rep. Fincher, Stephen Lee [R-TN-8] · R · Sponsor
- Rep. Boustany, Charles W., Jr. [R-LA-3] · R · Cosponsor
- · hswm00 · Standing
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/114th-congress/house-bill/867
- Open data entity: https://api.congress.gov/v3/bill/114/hr/867
- us · 114-hr-867 · source updated 12 August 2025