HR 4083 · 113th Congress 2013–2015, ended

Distillery Excise Tax Reform Act of 2014

Introduced Feb 25, 2014 Originated House Sponsor Christopher P. Gibson R-NY

Latest action · Feb 25, 2014 Referred to the House Committee on Ways and Means.

Progress

Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.

IntroducedFeb 25, 2014
Passed HouseNot reached
Passed SenateNot reached
To the PresidentNot reached
Became lawNot reached

Summary

Distillery Excise Tax Reform Act of 2014 - Amends the Internal Revenue Code to reduce the rate of the excise tax on distilled spirits to $2.70 per proof gallon (currently, $13.50 per proof gallon) on the first 100,000 gallons produced by a distilled spirits producer during the calendar year.

Cosponsors 6

Members who signed on, in the order they did. Signatures ran from Mar 25, 2014 to Nov 18, 2014.

Seat	Cosponsor	Signed on
R-OH	Steve Stivers	Mar 25, 2014
R-TX	Ralph M. Hall	May 28, 2014
D-WA	Derek Kilmer	Jun 19, 2014
D-WV	Nick J. Rahall II	Jul 10, 2014
R-KY	Thomas Massie	Jul 28, 2014
R-KY	Andy Barr	Nov 18, 2014

Committees 1

Where it was sent and what each committee and subcommittee did with it, in order.

Chamber	Committee	What it did
House	Ways and Means Committee	Referred Feb 25, 2014

Actions 2

Everything that happened, newest first.

Feb 25, 2014Introduced in House
Feb 25, 2014Referred to the House Committee on Ways and Means.

Research

What has been written about this bill: committee reports, cost estimates, the sponsor’s authority statement, printed hearings and the Congressional Research Service’s work.

Constitutional authority

Congress has the power to enact this legislation pursuant to the following: Section 8 of Article 1 of the Constitution--The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States.

The sponsor’s statement, as printed in the page H1938.

Related bills 2

Companion bills and other measures the record links to this one.

Bill	Title	Relationship	Latest action
HR 1806	Distillery Excise Tax Reform Act of 2013	Related bill	Apr 26, 2013
S 2169	Distillery Excise Tax Reform Act of 2014	Identical bill	Mar 27, 2014

Titles 2

Every title it has carried, official and short, at each stage.

Official Title as Introduced: To amend the Internal Revenue Code of 1986 to reduce the rate of tax regarding the taxation of distilled spirits.
Short Titles as Introduced: Distillery Excise Tax Reform Act of 2014

Subjects

Assigned by the Library of Congress. Policy area: Taxation.

Text 1

Each version as it was printed, newest first.

Feb 25, 2014Introduced in House

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Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.