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United States · Bill · S

S. 475 (105th)

A bill to amend the Internal Revenue Code of 1986 to clarify the excise tax treatment of draft cider.

referredUnited States· United States Congress· EN

Introduced

19 March 1997

Last action

Status

Read twice and referred to the Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

14 January 2025

Summary

Amends the Internal Revenue Code to specify the rate of tax on draft cider containing certain percentages of alcohol. Excludes the tax from the credit for small domestic producers.

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Versions

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Documents

3 official files

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Sources

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