HR 3432 · 93th Congress · Alcoholic beverages

A bill to amend section 5042 of the Internal Revenue Code of 1954 to provide an exemption from tax for certain wine produced for personal use.

Introduced 1973-01-31· Sponsored by Rep. Gubser, Charles S. [R-CA-10]· House

Bill Progress

Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1973-01-31)

Plain Language Summary

[AI summary unavailable — showing source text] Provides an exemption from the excise-tax under the Internal Revenue Code for wine produced for personal use, not to exceed one hundred gallons per annum. (Adds 26 U.S.C. 5042(4))…

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