United States · Bill · S
S. 1457 (113th)
Aged Distilled Spirits Competitiveness Act
Introduced
1 August 2013
Last action
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Status
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S6229)
Sponsors
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Subjects
Discovery layer
Source updated
12 August 2025
Summary
Aged Distilled Spirits Competitiveness Act - Amends the Internal Revenue Code to exclude the aging period from the production period for distilled spirits 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
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Votes
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate (text)
Introduced in Senate · EN · 1 August 2013
Introduced in Senate (PDF)
Introduced in Senate · EN · 1 August 2013
Introduced in Senate
summary · EN · 1 August 2013
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/113th-congress/senate-bill/1457
- Open data entity: https://api.congress.gov/v3/bill/113/s/1457