HR 1808 · 97th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 to allow certain transfers of imported beer from customs custody to a domestic brewery without payment of tax.

Introduced 1981-02-06· Sponsored by Rep. Gephardt, Richard A. [D-MO-3]· House

Bill Progress

Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Subcommittee Hearings Held.(1982-03-16)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow the withdrawal from customs custody of beer imported in bulk containers and transferred in such containers or by pipeline to a brewery without payment of the excise tax by the importer. Makes the brewer liable for the payment of such tax upon release of the beer from customs custody.…

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