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Distillery Excise Tax Reform Act of 2015
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vs 3,548 other S bills in the 114th — cohort avg 43d
Distillery Excise Tax Reform Act of 2015 Amends the Internal Revenue Code to reduce to $2.70 per proof gallon the excise tax rate on the first 100,000 proof gallons of distilled spirits that are removed in the calendar year and that have been distilled, processed, or bottled by a distilled spirits operation at a qualified facility in the United States. Makes this rate reduction applicable to a specified controlled group of corporations that is a distilled spirits operation.
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 (4)
2016 · fourth_quarter · Taxation/Internal Revenue Code
General corporate income and excise tax issues relating to the distilled spirits industry; the Presidents Fiscal Year 2017 Budget Proposal; S 1562 (Craft Beverage Modernization and Tax Reform Act of 2015), S 1444 (Distillery Excise Tax Reform Act of 2015), HR 2520 (Distillery Innovation and Excise Tax Reform Act), HR 2903(Craft Beverage Modernization Tax Reform Act); HR 4721 (Airport and Airway Extension Act of 2016).
Read twice and referred to the Committee on Finance.
Introduced in Senate
Bills with similar content found using semantic analysis.
Sources: Congress.gov
Client expense: Not reported · Firm income: $40,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
Federal excise taxes Last In First Out (LIFO) inventory valuation method HR 2117 - 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. 375/HR 232 - Small Brewer Reinvestment and Expanding Workforce Act (Small Brew Act) - to amend the Internal Revenue code of 1986 to provide reduced rates of excise tax on beer produced domestically by certain qualifying producers S. 807/HR 767 - Fair Brewers Excise and Economic Relief Act (Fair BEER Act) - to amend the Internal Revenue Code of 1986 to provide a sliding scale of excise tax rates on beer HR 1172 - Distillery Excise Tax Reform Act of 2015 - to amend the Internal Revenue Code of 1986 to reduce the tax rate on spirits produced by small distilleries S. 1179/HR 867 - Advancing Growth in the Economy through Distilled Spirits (AGED Spirits) Act/Aged Distilled Spirits Competitiveness Act - to exempt the aging process of distilled spirits from the production period for purposes of capitalization of interest costs S. 1444 - Distillery Excise Tax Reform Act of 2015 - to reduce the rate of tax on certain distilled spirits produced by distilleries HR 2520 - Distillery Innovation and Excise Tax Reform Act - to reduce the rate of tax on distilled spirits S. 1562/HR 2903 - Craft Beverage Modernization and Tax Reform Act of 2015 - 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 600/S. 906/S. 1459 - Cider Industry Deserves Equal Regulation (CIDER) Act (1st bill); Cider Investment and Development through Excise Tax Reduction (CIDER) Act (2nd & 3rd bills) - to modify the definition of hard cider S. 904/HR 2238 - Craft Beverage Bond Simplification Act of 2015 - to remove bonding requirements and extend filing periods for small alcohol beverage producers
Client expense: $1,320,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE, U.S. Trade Representative (USTR), White House Office
2016 · third_quarter · Taxation/Internal Revenue Code
General corporate income and excise tax issues relating to the distilled spirits industry; the Presidents Fiscal Year 2017 Budget Proposal; S 1562, S 1444, HR 2520. HR 2903-Craft Beverage Modernization Tax Reform Act; HR 4721.
Client expense: Not reported · Firm income: $40,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · third_quarter · Taxation/Internal Revenue Code
Federal excise taxes Last In First Out (LIFO) inventory valuation method HR 2117 - 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. 375/HR 232 - Small Brewer Reinvestment and Expanding Workforce Act (Small Brew Act) - to amend the Internal Revenue code of 1986 to provide reduced rates of excise tax on beer produced domestically by certain qualifying producers S. 807/HR 767 - Fair Brewers Excise and Economic Relief Act (Fair BEER Act) - to amend the Internal Revenue Code of 1986 to provide a sliding scale of excise tax rates on beer HR 1172 - Distillery Excise Tax Reform Act of 2015 - to amend the Internal Revenue Code of 1986 to reduce the tax rate on spirits produced by small distilleries S. 1179/HR 867 - Advancing Growth in the Economy through Distilled Spirits (AGED Spirits) Act/Aged Distilled Spirits Competitiveness Act - to exempt the aging process of distilled spirits from the production period for purposes of capitalization of interest costs S. 1444 - Distillery Excise Tax Reform Act of 2015 - to reduce the rate of tax on certain distilled spirits produced by distilleries HR 2520 - Distillery Innovation and Excise Tax Reform Act - to reduce the rate of tax on distilled spirits S. 1562/HR 2903 - Craft Beverage Modernization and Tax Reform Act of 2015 - 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 600/S. 906/S. 1459 - Cider Industry Deserves Equal Regulation (CIDER) Act (1st bill); Cider Investment and Development through Excise Tax Reduction (CIDER) Act (2nd & 3rd bills) - to modify the definition of hard cider S. 904/HR 2238 - Craft Beverage Bond Simplification Act of 2015 - to remove bonding requirements and extend filing periods for small alcohol beverage producers
Client expense: $1,130,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE, U.S. Trade Representative (USTR), White House Office
2016 · second_quarter · Taxation/Internal Revenue Code
Federal excise taxes Last In First Out (LIFO) inventory valuation method HR 2117 - 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. 375/HR 232 - Small Brewer Reinvestment and Expanding Workforce Act (Small Brew Act) - to amend the Internal Revenue code of 1986 to provide reduced rates of excise tax on beer produced domestically by certain qualifying producers S. 807/HR 767 - Fair Brewers Excise and Economic Relief Act (Fair BEER Act) - to amend the Internal Revenue Code of 1986 to provide a sliding scale of excise tax rates on beer HR 1172 - Distillery Excise Tax Reform Act of 2015 - to amend the Internal Revenue Code of 1986 to reduce the tax rate on spirits produced by small distilleries S. 1179/HR 867 - Advancing Growth in the Economy through Distilled Spirits (AGED Spirits) Act/Aged Distilled Spirits Competitiveness Act - to exempt the aging process of distilled spirits from the production period for purposes of capitalization of interest costs S. 1444 - Distillery Excise Tax Reform Act of 2015 - to reduce the rate of tax on certain distilled spirits produced by distilleries HR 2520 - Distillery Innovation and Excise Tax Reform Act - to reduce the rate of tax on distilled spirits S. 1562/HR 2903 - Craft Beverage Modernization and Tax Reform Act of 2015 - 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 600/S. 906/S. 1459 - Cider Industry Deserves Equal Regulation (CIDER) Act (1st bill); Cider Investment and Development through Excise Tax Reduction (CIDER) Act (2nd & 3rd bills) - to modify the definition of hard cider S. 904/HR 2238 - Craft Beverage Bond Simplification Act of 2015 - to remove bonding requirements and extend filing periods for small alcohol beverage producers
Client expense: $1,590,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, U.S. Trade Representative (USTR), White House Office
2016 · second_quarter · Taxation/Internal Revenue Code
General corporate income and excise tax issues relating to the distilled spirits industry; the Presidents Fiscal Year 2017 Budget Proposal; S 1562, S 1444, HR 2520. HR 2903-Craft Beverage Modernization Tax Reform Act; HR 4721.
Client expense: Not reported · Firm income: $40,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · first_quarter · Taxation/Internal Revenue Code
Federal excise taxes Last In First Out (LIFO) inventory valuation method HR 2117 - 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. 375/HR 232 - Small Brewer Reinvestment and Expanding Workforce Act (Small Brew Act) - to amend the Internal Revenue code of 1986 to provide reduced rates of excise tax on beer produced domestically by certain qualifying producers S. 807/HR 767 - Fair Brewers Excise and Economic Relief Act (Fair BEER Act) - to amend the Internal Revenue Code of 1986 to provide a sliding scale of excise tax rates on beer HR 1172 - Distillery Excise Tax Reform Act of 2015 - to amend the Internal Revenue Code of 1986 to reduce the tax rate on spirits produced by small distilleries S. 1179/HR 867 - Advancing Growth in the Economy through Distilled Spirits (AGED Spirits) Act/Aged Distilled Spirits Competitiveness Act - to exempt the aging process of distilled spirits from the production period for purposes of capitalization of interest costs S. 1444 - Distillery Excise Tax Reform Act of 2015 - to reduce the rate of tax on certain distilled spirits produced by distilleries HR 2520 - Distillery Innovation and Excise Tax Reform Act - to reduce the rate of tax on distilled spirits S. 1562/HR 2903 - Craft Beverage Modernization and Tax Reform Act of 2015 - 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 600/S. 906/S. 1459 - Cider Industry Deserves Equal Regulation (CIDER) Act (1st bill); Cider Investment and Development through Excise Tax Reduction (CIDER) Act (2nd & 3rd bills) - to modify the definition of hard cider S. 904/HR 2238 - Craft Beverage Bond Simplification Act of 2015 - to remove bonding requirements and extend filing periods for small alcohol beverage producers
2016 · first_quarter · Taxation/Internal Revenue Code
General corporate income and excise tax issues relating to the distilled spirits industry; the Presidents Fiscal Year 2017 Budget Proposal; S 1562, S 1444, HR 2520. S 562-Craft Beverage Modernization Tax Reform Act.
Client expense: Not reported · Firm income: $40,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2015 · fourth_quarter · Taxation/Internal Revenue Code
Federal excise taxes Last In First Out (LIFO) inventory valuation method HR 2117 - 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. 375/HR 232 - Small Brewer Reinvestment and Expanding Workforce Act (Brew Act) - to amend the Internal Revenue code of 1986 to provide reduced rates of excise tax on beer produced domestically by certain qualifying producers S. 807/HR 767 - Fair Brewers Excise and Economic Relief Act (Fair BEER Act) - to amend the Internal Revenue Code of 1986 to provide a sliding scale of excise tax rates on beer HR 1172 - Distillery Excise Tax Reform Act of 2015 - to amend the Internal Revenue Code of 1986 to reduce the tax rate on spirits produced by small distilleries S. 1179/HR 867 - Advancing Growth in the Economy through Distilled Spirits (AGED Spirits) Act/Aged Distilled Spirits Competitiveness Act - to exempt the aging process of distilled spirits from the production period for purposes of capitalization of interest costs S. 1444 - Distillery Excise Tax Reform Act of 2015 - to reduce the rate of tax on certain distilled spirits produced by distilleries HR 2520 - Distillery Innovation and Excise Tax Reform Act - to reduce the rate of tax on distilled spirits S. 1562/HR 2903 - Craft Beverage Modernization and Tax Reform Act of 2015 - 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 600/S. 906/S. 1459 - Cider Industry Deserves Equal Regulation Act (1st bill); Cider Investment and Development through Excise Tax Reduction (CIDER) Act (2nd & 3rd bills) - to modify the definition of hard cider S. 904/HR 2238 - Craft Beverage Bond Simplification Act of 2015 - to remove bonding requirements and extend filing periods for small alcohol beverage producers HR 2029 - Consolidated Appropriations Act, 2016 - Protecting Americans from Tax Hikes Act of 2015 - to reduce the rate of tax on distilled spirits
2015 · fourth_quarter · Taxation/Internal Revenue Code
Estate Tax, Pass Through Entity Taxation, LIFO, S.1562 and H.R. 2903- Craft Beverage Modernization Act of 2015, S.1444, H.R. 2520
Client expense: $335,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2015 · fourth_quarter · Taxation/Internal Revenue Code
General corporate income and excise tax issues relating to the distilled spirits industry; the Presidents Fiscal Year 2016 Budget Proposal; S 1562, S 1444, HR 2520.
Client expense: Not reported · Firm income: $40,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2015 · third_quarter · Taxation/Internal Revenue Code
Federal excise taxes Last In First Out (LIFO) inventory valuation method HR 2117 - 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. 375/HR 232 - Small Brewer Reinvestment and Expanding Workforce Act (Brew Act) - to amend the Internal Revenue code of 1986 to provide reduced rates of excise tax on beer produced domestically by certain qualifying producers S. 807/HR 767 - Fair Brewers Excise and Economic Relief Act (Fair BEER Act) - to amend the Internal Revenue Code of 1986 to provide a sliding scale of excise tax rates on beer HR 1172 - Distillery Excise Tax Reform Act of 2015 - to amend the Internal Revenue Code of 1986 to reduce the tax rate on spirits produced by small distilleries S. 1179/HR 867 - Advancing Growth in the Economy through Distilled Spirits (AGED Spirits) Act/Aged Distilled Spirits Competitiveness Act - to exempt the aging process of distilled spirits from the production period for purposes of capitalization of interest costs S. 1444 - Distillery Excise Tax Reform Act of 2015 - to reduce the rate of tax on certain distilled spirits produced by distilleries HR 2520 - Distillery Innovation and Excise Tax Reform Act - to reduce the rate of tax on distilled spirits S. 1562/HR 2903 - Craft Beverage Modernization and Tax Reform Act of 2015 - 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, exempt the aging process from the production period for distilled spirits, modify the definition of hard cider, and provide an exemption for home distilling HR 600/S. 906/S. 1459 - Cider Industry Deserves Equal Regulation Act (1st bill); Cider Investment and Development through Excise Tax Reduction (CIDER) Act (2nd & 3rd bills) - to modify the definition of hard cider S. 904/HR 2238 Craft Beverage Bond Simplification Act of 2015 - to remove bonding requirements and extend filing periods for small alcohol beverage producers
2015 · third_quarter · Taxation/Internal Revenue Code
Estate Tax, Pass Through Entity Taxation, LIFO, S.1562 and H.R. 2903- Craft Beverage Modernization Act of 2015, S.1444, H.R. 2520
Client expense: $345,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2015 · third_quarter · Taxation/Internal Revenue Code
General corporate income and excise tax issues relating to the distilled spirits industry; the Presidents Fiscal Year 2016 Budget Proposal; S 1562, S 1444, HR 2520.
Client expense: Not reported · Firm income: $40,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2015 · second_quarter · Taxation/Internal Revenue Code
Federal excise taxes Last In First Out (LIFO) inventory valuation method HR 2117 - 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. 375/HR 232 - Small Brewer Reinvestment and Expanding Workforce Act (Brew Act) - to amend the Internal Revenue code of 1986 to provide reduced rates of excise tax on beer produced domestically by certain qualifying producers S. 807/HR 767 - Fair Brewers Excise and Economic Relief Act (Fair BEER Act) - to amend the Internal Revenue Code of 1986 to provide a sliding scale of excise tax rates on beer HR 1172 - Distillery Excise Tax Reform Act of 2015 - to amend the Internal Revenue Code of 1986 to reduce the tax rate on spirits produced by small distilleries S. 1179/HR 867 - Advancing Growth in the Economy through Distilled Spirits (AGED Spirits) Act/Aged Distilled Spirits Competitiveness Act - to exempt the aging process of distilled spirits from the production period for purposes of capitalization of interest costs S. 1444 - Distillery Excise Tax Reform Act of 2015 - to reduce the rate of tax on certain distilled spirits produced by distilleries HR 2520 - Distillery Innovation and Excise Tax Reform Act - to reduce the rate of tax on distilled spirits S. 1562/HR 2903 - Craft Beverage Modernization and Tax Reform Act of 2015 - 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, exempt the aging process from the production period for distilled spirits, modify the definition of hard cider, and provide an exemption for home distilling HR 600/S. 906/S. 1459 - Cider Industry Deserves Equal Regulation Act (1st bill); Cider Investment and Development through Excise Tax Reduction (CIDER) Act (2nd & 3rd bills) - to modify the definition of hard cider S. 904/HR 2238 Craft Beverage Bond Simplification Act of 2015 - to remove bonding requirements and extend filing periods for small alcohol beverage producers
2015 · second_quarter · Taxation/Internal Revenue Code
General corporate income and excise tax issues relating to the distilled spirits industry; the Presidents Fiscal Year 2016 Budget Proposal; S 1562 (Wyden), S 1444 (Peters), HR 2520 (Young).
Client expense: Not reported · Firm income: $40,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2015 · second_quarter · Taxation/Internal Revenue Code
Reduce the Federal Excise Tax for Small Distillers; HR 2520, S. 1444, S 1562
Client expense: Not reported · Firm income: Not reported
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Client expense: $1,970,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE, U.S. Trade Representative (USTR), White House Office
Client expense: $1,410,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE, U.S. Trade Representative (USTR), White House Office
Client expense: $1,230,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE, U.S. Trade Representative (USTR), White House Office
Client expense: $1,510,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE, White House Office