H.R. 5490 · 111th Congress
To amend the Internal Revenue Code of 1986 to allow a credit against excise taxes with respect to distilled…
Full title
To amend the Internal Revenue Code of 1986 to allow a credit against excise taxes with respect to distilled spirits and wine for certain distilled spirits or wine produced from domestic agricultural waste or byproducts.
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Never voted on. It didn't reach a floor vote before the 111th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
R
Brown-WaiteSponsorNo cosponsors.
Amends the Internal Revenue Code to allow an excise tax credit for: (1) 10% of the distilled spirits tax rate multiplied by the number of proof gallons of rum produced in the United States (as defined in section 2208.40.00 of the Harmonized Tariff Schedule of the United States) using domestic agricultural waste or byproducts as the principal distilling…
What it does: CRS summary · Introduced in House · Jun 9, 2010
Amends the Internal Revenue Code to allow an excise tax credit for: (1) 10% of the distilled spirits tax rate multiplied by the number of proof gallons of rum produced in the United States (as defined in section 2208.40.00 of the Harmonized Tariff Schedule of the United States) using domestic agricultural waste or byproducts as the principal distilling source; and (2) the number of gallons of distilled spirits or wines which are produced in the United States using domestic citrus waste or byproducts as the principal distilling or fermenting source, multiplied by 10% of the excise tax on wines.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: To amend the Internal Revenue Code of 1986 to allow a credit against excise taxes with respect to distilled spirits and wine for certain distilled spirits or wine produced from domestic agricultural waste or byproducts.
Latest action (Jun 9, 2010): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: Jun 9, 2010
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.