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S. 702 · 109th Congress

A bill to amend the Internal Revenue Code of 1986 to repeal the occupational taxes relating to distilled…

Full title

A bill to amend the Internal Revenue Code of 1986 to repeal the occupational taxes relating to distilled spirits, wine, and beer.

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IntroducedPassed one chamberPassed both chambersBecame law (gold)Resolution agreed to (full, dark)Failed or vetoed (gray)

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Never voted on. It didn't reach a floor vote before the 109th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.

7 cosponsors · 2 D, 5 R

4 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.

Amends the Internal Revenue Code to repeal specified occupational taxes relating to distilled spirits, wine, and beer. Revises recordkeeping requirements for wholesale and retail liquor dealers. Requires liquor dealers who are subject to recordkeeping requirements to register with the Secretary of the Treasury.

What it does: CRS summary · Introduced in Senate · Apr 5, 2005
Amends the Internal Revenue Code to repeal specified occupational taxes relating to distilled spirits, wine, and beer. Revises recordkeeping requirements for wholesale and retail liquor dealers. Requires liquor dealers who are subject to recordkeeping requirements to register with the Secretary of the Treasury. Makes it unlawful for any liquor dealer to purchase distilled spirits for resale from any person other than a wholesale dealer in liquor subject to recordkeeping requirements.

Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov

About this bill and sources

Official title: A bill to amend the Internal Revenue Code of 1986 to repeal the occupational taxes relating to distilled spirits, wine, and beer.

Latest action (Apr 5, 2005): Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S3206-3207)

Policy area: Taxation · Origin: Senate · Introduced: Apr 5, 2005

Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)

No recorded floor vote found.