United States · Bill · S
S. 1619 (101st)
A bill to amend the Internal Revenue Code of 1986 to reduce the occupational tax on small retail liquor and beer dealers, and for other purposes.
Introduced
13 September 1989
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
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Subjects
Discovery layer
Source updated
3 January 2025
Summary
Amends the Internal Revenue Code to reduce the occupational tax from $250 to $100 for retail dealers in liquors and in beer. Limits assessments of underpayments with respect to taxable periods beginning before July 1, 1986, in connection with such tax. Abates assessments and refunds overpayments of any post-1987 tax.
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Timeline
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Votes
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Versions
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Documents
2 official files
Introduced in Senate (text)
Introduced in Senate · EN
Introduced in Senate
summary · EN · 13 September 1989
Sponsors
No sponsors or actors listed by the source.
Related records
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Sources
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- Official source: https://www.congress.gov/bill/101st-congress/senate-bill/1619
- Open data entity: https://api.congress.gov/v3/bill/101/s/1619