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Aged Distilled Spirits Competitiveness Act
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Aged Distilled Spirits Competitiveness Act This bill amends the Internal Revenue Code to exclude the aging period from the production period for distilled spirits that are fit to be used as a beverage, for purposes of determining whether a taxpayer can expense, rather than capitalize, interest costs paid or incurred during the production period.
These links require the bill number to appear in the filing's source-reported specific issue text. Client expenses and lobbying-firm income are separate disclosure fields.
Filing registrants (2)
2019 · first_quarter · Taxation/Internal Revenue Code
H.R. 1126/S. 429 (Aged Distilled Spirits Competitiveness Act); H.R. 747/S. 326 (Craft Beverage Modernization and Tax Reform Act); H.R. 2021 (tax extenders, specifically the rum cover over provision).
Client expense: $50,000 · Firm income: Not reported
Referred to the House Committee on Ways and Means.
Introduced in House
Congress.gov source codes: 1000, Intro-H
Bills with similar content found using semantic analysis.
Sources: Congress.gov
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2018 · fourth_quarter · Taxation/Internal Revenue Code
Federal excise taxes HR 185 - Territorial Economic Growth and Recovery Act of 2017 - to amend the Internal Revenue Code of 1986 to repeal the limitation on the amount of distilled spirits taxes cover over to the Virgin Islands and Puerto Rico S. 429/HR 1126 - Advancing Growth in the Economy through Distilled Spirits Act/Aged Distilled Spirits Act - to exempt the aging process of distilled spirits from the production period for purposes of capitalization of interest costs S. 236/HR 747 - Craft Beverage Modernization and Tax Reform Act of 2017 - to reduce the rate of tax on distilled spirits, beer and wine HR 1 - Tax Cuts and Jobs Act - to reduce the rate of tax on distilled spirits, beer and wine HR 2021 - to amend the Internal Revenue Code of 1986 to repeal the limitation on the cover over of distilled spirits taxes to Puerto Rico and Virgin Islands Domestic and international tax reform
Client expense: $1,240,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Defense, Dept of (DOD), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), SENATE, Treasury, Dept of, U.S. Trade Representative (USTR), White House Office
2018 · fourth_quarter · Taxation/Internal Revenue Code
H.R. 1126/S. 429 (Aged Distilled Spirits Competitiveness Act); H.R. 747/S. 326 (Craft Beverage Modernization and Tax Reform Act of 2017); H.R. 2021 (tax extenders, specifically the rum cover over provision).
Client expense: $50,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2018 · fourth_quarter · Taxation/Internal Revenue Code
Federal excise taxes HR 185 - Territorial Economic Growth and Recovery Act of 2017 - to amend the Internal Revenue Code of 1986 to repeal the limitation on the amount of distilled spirits taxes cover over to the Virgin Islands and Puerto Rico S. 429/HR 1126 - Advancing Growth in the Economy through Distilled Spirits Act/Aged Distilled Spirits Act - to exempt the aging process of distilled spirits from the production period for purposes of capitalization of interest costs S. 236/HR 747 - Craft Beverage Modernization and Tax Reform Act of 2017 - to reduce the rate of tax on distilled spirits, beer and wine HR 1 - Tax Cuts and Jobs Act - to reduce the rate of tax on distilled spirits, beer and wine HR 2021 - to amend the Internal Revenue Code of 1986 to repeal the limitation on the cover over of distilled spirits taxes to Puerto Rico and Virgin Islands Domestic and international tax reform
Client expense: $1,160,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Defense, Dept of (DOD), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), SENATE, Treasury, Dept of, U.S. Trade Representative (USTR), White House Office
2018 · third_quarter · Taxation/Internal Revenue Code
H.R. 1126/S. 429 (Aged Distilled Spirits Competitiveness Act); H.R. 747/S. 326 (Craft Beverage Modernization and Tax Reform Act of 2017); H.R. 2021 (tax extenders, specifically the rum cover over provision).
Client expense: $170,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2018 · third_quarter · Taxation/Internal Revenue Code
Federal excise taxes HR 185 - Territorial Economic Growth and Recovery Act of 2017 - to amend the Internal Revenue Code of 1986 to repeal the limitation on the amount of distilled spirits taxes cover over to the Virgin Islands and Puerto Rico S. 429/HR 1126 - Advancing Growth in the Economy through Distilled Spirits Act/Aged Distilled Spirits Act - to exempt the aging process of distilled spirits from the production period for purposes of capitalization of interest costs S. 236/HR 747 - Craft Beverage Modernization and Tax Reform Act of 2017 - to reduce the rate of tax on distilled spirits, beer and wine HR 1 - Tax Cuts and Jobs Act - to reduce the rate of tax on distilled spirits, beer and wine HR 2021 - to amend the Internal Revenue Code of 1986 to repeal the limitation on the cover over of distilled spirits taxes to Puerto Rico and Virgin Islands Domestic and international tax reform
Client expense: $1,320,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Defense, Dept of (DOD), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE, Treasury, Dept of, U.S. Trade Representative (USTR), White House Office
2018 · second_quarter · Taxation/Internal Revenue Code
H.R. 1126/S. 429 (Aged Distilled Spirits Competitiveness Act); H.R. 747/S. 326 (Craft Beverage Modernization and Tax Reform Act of 2017); H.R. 2021 (tax extenders, specifically the rum cover over provision).
Client expense: $80,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2018 · second_quarter · Taxation/Internal Revenue Code
Federal excise taxes HR 185 - Territorial Economic Growth and Recovery Act of 2017 - to amend the Internal Revenue Code of 1986 to repeal the limitation on the amount of distilled spirits taxes cover over to the Virgin Islands and Puerto Rico S. 429/HR 1126 - Advancing Growth in the Economy through Distilled Spirits Act/Aged Distilled Spirits Act - to exempt the aging process of distilled spirits from the production period for purposes of capitalization of interest costs S. 236/HR 747 - Craft Beverage Modernization and Tax Reform Act of 2017 - to reduce the rate of tax on distilled spirits, beer and wine HR 1 - Tax Cuts and Jobs Act - to reduce the rate of tax on distilled spirits, beer and wine HR 2021 - to amend the Internal Revenue Code of 1986 to repeal the limitation on the cover over of distilled spirits taxes to Puerto Rico and Virgin Islands Domestic and international tax reform
Client expense: $1,230,000 · Firm income: Not reported
2018 · first_quarter · Taxation/Internal Revenue Code
Federal excise taxes HR 185 - Territorial Economic Growth and Recovery Act of 2017 - to amend the Internal Revenue Code of 1986 to repeal the limitation on the amount of distilled spirits taxes covered over to the Virgin Islands and Puerto Rico S. 429/HR 1126 - Advancing Growth in the Economy through Distilled Spirits Act/Aged Distilled Spirits Act - to exempt the aging process of distilled spirits from the production period for purposes of capitalization of interest costs S. 236/HR 747 - Craft Beverage Modernization and Tax Reform Act of 2017 - to reduce the rate of tax on distilled spirits, beer and wine HR 1 - Tax Cuts and Jobs Act - to reduce the rate of tax on distilled spirits, beer and wine HR 2021 - to amend the Internal Revenue Code of 1986 to repeal the limitation on the cover over of distilled spirits taxes to Puerto Rico and Virgin Islands Domestic and international tax reform
Client expense: $1,210,000 · Firm income: Not reported
2018 · first_quarter · Taxation/Internal Revenue Code
H.R. 1126/S. 429 (Aged Distilled Spirits Competitiveness Act); H.R. 747/S. 326 (Craft Beverage Modernization and Tax Reform Act of 2017); H.R. 2021 (tax extenders, specifically the rum cover over provision).
Client expense: $70,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2017 · fourth_quarter · Taxation/Internal Revenue Code
Federal excise taxes Last In First Out (LIFO) inventory valuation method HR 185 - Territorial Economic Growth and Recovery Act of 2017 - to amend the Internal Revenue Code of 1986 to repeal the limitation on the amount of distilled spirits taxes covered over to the Virgin Islands and Puerto Rico S. 429/HR 1126 - Advancing Growth in the Economy through Distilled Spirits Act/Aged Distilled Spirits Act - to exempt the aging process of distilled spirits from the production period for purposes of capitalization of interest costs S. 236/HR 747 - Craft Beverage Modernization and Tax Reform Act of 2017 - to reduce the rate of tax on distilled spirits, beer and wine HR 1 - Tax Cuts and Jobs Act - to reduce the rate of tax on distilled spirits, beer and wine HR 2021 - to amend the Internal Revenue Code of 1986 to repeal the limitation on the cover over of distilled spirits taxes to Puerto Rico and Virgin Islands Domestic and international tax reform
Client expense: $1,200,000 · Firm income: Not reported
2017 · fourth_quarter · Taxation/Internal Revenue Code
H.R. 1126/S. 429 (Aged Distilled Spirits Competitiveness Act); H.R. 747/S. 326 (Craft Beverage Modernization and Tax Reform Act of 2017); H.R. 2021 (tax extenders, specifically the rum cover over provision); H.R. 1 (historic credits in tax reform bill).
Client expense: $90,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2017 · third_quarter · Taxation/Internal Revenue Code
Federal excise taxes Last In First Out (LIFO) inventory valuation method HR 185 - Territorial Economic Growth and Recovery Act of 2017 - to amend the Internal Revenue Code of 1986 to repeal the limitation on the amount of distilled spirits taxes covered over to the Virgin Islands and Puerto Rico S. 429/HR 1126 - Advancing Growth in the Economy through Distilled Spirits Act/Aged Distilled Spirits Act - to exempt the aging process of distilled spirits from the production period for purposes of capitalization of interest costs S. 236/HR 747 - Craft Beverage Modernization and Tax Reform Act of 2017 - to reduce the rate of tax on distilled spirits, beer and wine HR 2021 - to amend the Internal Revenue Code of 1986 to repeal the limitation on the cover over of distilled spirits taxes to Puerto Rico and Virgin Islands Domestic and international tax reform
Client expense: $1,300,000 · Firm income: Not reported
2017 · third_quarter · Taxation/Internal Revenue Code
H.R. 1126/S. 429 (Aged Distilled Spirits Competitiveness Act); H.R. 747/S. 326 (Craft Beverage Modernization and Tax Reform Act of 2017); H.R. 2021 (tax extenders, specifically the rum cover over provision).
Client expense: $70,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2017 · second_quarter · Taxation/Internal Revenue Code
Federal excise taxes Last In First Out (LIFO) inventory valuation method HR 185 - Territorial Economic Growth and Recovery Act of 2017 - to amend the Internal Revenue Code of 1986 to repeal the limitation on the amount of distilled spirits taxes covered over to the Virgin Islands and Puerto Rico S. 429/HR 1126 - Advancing Growth in the Economy through Distilled Spirits Act/Aged Distilled Spirits Act - to exempt the aging process of distilled spirits from the production period for purposes of capitalization of interest costs S. 236/HR 747 - Craft Beverage Modernization and Tax Reform Act of 2017 - to reduce the rate of tax on beer and distilled spirits, expand the credit for small wineries, remove bonding requirements for small beverage alcohol producers, allow the capitalization of interest costs, modify the definition of hard cider, and provide an exemption for home distilling HR 2021 - to amend the Internal Revenue code of 1986 to repeal the limitation on the cover over of distilled spirits taxes to Puerto Rico and Virgin Islands Domestic and international tax reform
Client expense: $1,600,000 · Firm income: Not reported
2017 · second_quarter · Taxation/Internal Revenue Code
H.R. 1126/S. 429 (Aged Distilled Spirits Competitiveness Act); H.R. 747/S. 326 (Craft Beverage Modernization and Tax Reform Act of 2017); H.R. 2021 (tax extenders, specifically the rum cover over provision).
Client expense: $70,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2017 · first_quarter · Taxation/Internal Revenue Code
Federal excise taxes Last In First Out (LIFO) inventory valuation method HR 185 - Territorial Economic Growth and Recovery Act of 2017 - to amend the Internal Revenue Code of 1986 to repeal the limitation on the amount of distilled spirits taxes covered over to the Virgin Islands and Puerto Rico S. 429/HR 1126 - Advancing Growth in the Economy through Distilled Spirits Act/Aged Distilled Spirits Act - to exempt the aging process of distilled spirits from the production period for purposes of capitalization of interest costs S. 236/HR 747 - Craft Beverage Modernization and Tax Reform Act of 2017 - to reduce the rate of tax on beer and distilled spirits, expand the credit for small wineries, remove bonding requirements for small beverage alcohol producers, allow the capitalization of interest costs, modify the definition of hard cider, and provide an exemption for home distilling Domestic and international tax reform
Client expense: $1,470,000 · Firm income: Not reported
2017 · first_quarter · Taxation/Internal Revenue Code
H.R. 1126/S. 429 (Aged Distilled Spirits Competitiveness Act); H.R. 747/S. 326 (Craft Beverage Modernization and Tax Reform Act of 2017); H.R. 2021 (tax extenders, specifically the rum cover over provision).
Client expense: $70,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
| Democratic |
| KY |
| Thomas Massie | Republican | KY |
Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Defense, Dept of (DOD), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE, Treasury, Dept of, U.S. Trade Representative (USTR), White House Office
Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Defense, Dept of (DOD), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE, Treasury, Dept of, U.S. Trade Representative (USTR), White House Office
Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Defense, Dept of (DOD), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE, Treasury, Dept of, U.S. Trade Representative (USTR), White House Office
Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE, U.S. Trade Representative (USTR), White House Office
Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE, U.S. Trade Representative (USTR), White House Office
Government targets: HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE, U.S. Trade Representative (USTR), White House Office