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- H.R.3122
H.R.3122: To exempt the natural aging process in the determination of the production period for distilled spirits under section 263A of the Internal Revenue Code of 1986.
About This Bill
- This bill was introduced in the 109th Congress
- This bill is primarily about taxation
- Introduced June 29, 2005
- Latest Major Action June 29, 2005
- See the five similar bills introduced in other congresses.
Bill Sponsor
Bill Summary
Amends the Internal Revenue Code to exclude from determination of the production period for distilled spirits any period allocated to the natural aging process for purposes of determining whether a taxpayer can expense, rather than capitalize, interest costs paid or incurred during the production period.
(Source: Library of Congress)
Bill Actions
Date | Description |
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Referred to the House Committee on Ways and Means.
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June 29, 2005 |
Introduced in the House by Ron Lewis (R-Ky.) |