A bill to amend certain provisions of the Internal Revenue Code of 1954 to authorize a refund of tax on distilled spirits, wines, rectified products, and beer lost or rendered unmarketable due to fire, flood, casualty, or other disaster, or breakage, destruction, or other damage (excluding theft) resulting from vandalism or malicious mischief while held for sale.

[AI summary unavailable — showing source text] Authorizes the Secretary of the Treasury to refund the tax imposed by the Internal Revenue Code on distilled spirits, wines, rectified products, and beer lost or rendered unmarketable due to fire, flood, casualty, or other disaster, or breakage, destruction, or other damage (excluding theft) resulting from vandalism or malicious mischief while held for sale.…