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United States · Bill · S

S. 904 (114th)

Craft Beverage Bond Simplification Act of 2015

openUnited States· United States Congress· EN

Introduced

14 April 2015

Last action

Status

Placed on Senate Legislative Calendar under General Orders. Calendar No. 38.

Sponsors

Subjects

Discovery layer

Source updated

5 December 2025

Summary

Craft Beverage Bond Simplification Act of 2015 This bill allows taxpayers who are liable for not more than $50,000 per year in excise taxes on distilled spirits, wine, or beer to file and pay such taxes quarterly without the requirement to post a bond covering the operations and withdrawals of such distilled spirits, wines, or beer. The bill also allows such a taxpayer who reasonably expects to have a tax liability of not more than $1,000 per year and who was liable for not more than $1,000 in taxes in the preceding calendar year to file and pay such taxes annually rather than quarterly.

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Documents

4 official files

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Sources

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