United States · Bill · S
S. 1457 (113th)
Aged Distilled Spirits Competitiveness Act
Introduced
1 August 2013
Last action
1 August 2013 · Introduced
Status
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S6229)
Sponsors
Sen. McConnell, Mitch [R-KY], Sen. Paul, Rand [R-KY], Sen. Landrieu, Mary L. [D-LA]
Subjects
Taxation
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
1 August 2013
Introduced
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S6229)
Source: IntroReferral
1 August 2013
Introduced
Introduced in Senate
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in Senate · 1 August 2013 · Download file
Documents
3 official files
Introduced in Senate (text)
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Introduced in Senate (text)
Introduced in Senate · EN · 1 August 2013
Introduced in Senate (PDF)
Introduced in Senate · EN · 1 August 2013
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Introduced in Senate
summary · EN · 1 August 2013
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
- Sen. McConnell, Mitch [R-KY] · R · Sponsor
- Sen. Paul, Rand [R-KY] · R · Sponsor
- Sen. Landrieu, Mary L. [D-LA] · D · Cosponsor
- · ssfi00 · Standing
Related records
- related to → Aged Distilled Spirits Competitiveness Act
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/113th-congress/senate-bill/1457
- Open data entity: https://api.congress.gov/v3/bill/113/s/1457
- us · 113-s-1457 · source updated 12 August 2025