United States · Bill · S
S. 1695 (106th)
A bill to amend the Internal Revenue Code of 1986 to provide that beer or wine which may not be sold may be transferred to a distilled spirits plant, and for other purposes.
Introduced
6 October 1999
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
10 February 2026
Summary
Amends the Internal Revenue Code to allow the transfer to a distilled spirits plant of wine or beer for which an alcohol tax has been paid or determined. Authorizes the Secretary of the Treasury to credit or refund the tax paid on such wine or beer to the plant operator if the operator bore the burden of the tax and no other person has claimed a credit or refund of such tax.
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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 · 6 October 1999
Introduced in Senate (PDF)
Introduced in Senate · EN · 6 October 1999
Introduced in Senate
summary · EN · 6 October 1999
Sponsors
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Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/106th-congress/senate-bill/1695
- Open data entity: https://api.congress.gov/v3/bill/106/s/1695