HR 1649 · 93th Congress · Alcoholic beverages

A bill to amend certain provisions of the Internal Revenue Code of 1954 relating to distilled spirits.

Introduced 1973-01-09· Sponsored by Rep. Rostenkowski, Dan [D-IL-8]· House

Bill Progress

Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1973-01-09)

Plain Language Summary

[AI summary unavailable — showing source text] Removes gin and vodka from the trademark requirements of the Internal Revenue Code. (Amends 26 U.S.C. 5233(c)) Includes distilled spirits that are bottled or packaged in casks or other bulk containers in the United States as eligible for export tax drawbacks under the Internal Revenue Code. Provides that distilled spirits delivered to the Armed Forces of the United States for exportation shall be deemed exported at the time of such delivery. (Amends 26 U.S.C. 5062) Provides that distilled spirits which would be eligible for a drawback allowance on exportation may be returned by the bottler or packager of such distilled spirits to an export storage facility on the bonded premises of the distilled spirit plant where bottled or packaged, solely for the purpose of storage pending withdrawal without payment of tax. Provides that a proprietor of an export storage facility on the bonded premises who has bottled distilled spirits, which are stamped and labeled as bottled in bond for domestic consumption, may return cases of such bottled distilled spirits to appropriate storage facilities on the bonded premises of the distilled spirits plant where bottled for storage pending withdrawal for …

Summarized by Claude AI · Non-partisan · For informational purposes only

Cosponsors (2)

1 Democrat1 Republican