United States · Bill · HR
H.R. 867 (114th)
Aged Distilled Spirits Competitiveness Act
Introduced
11 February 2015
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
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.
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 11 February 2015
Introduced in House (PDF)
Introduced in House · EN · 11 February 2015
Introduced in House
summary · EN · 11 February 2015
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/114th-congress/house-bill/867
- Open data entity: https://api.congress.gov/v3/bill/114/hr/867