HR 1986

112th CONGRESS
1st Session

H. R. 1986

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.

IN THE HOUSE OF REPRESENTATIVES

May 25, 2011

Mr. DAVIS of Kentucky (for himself, Mr. CHANDLER, Mr. ROGERS of Kentucky, Mr. WHITFIELD, Mr. YARMUTH, Mr. GUTHRIE, Mr. BOUSTANY, and Mr. SCALISE) introduced the following bill; which was referred to the Committee on Ways and Means


A BILL

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.

SECTION 1. SHORT TITLE.

SEC. 2. EXEMPTION OF NATURAL AGING PROCESS IN DETERMINATION OF PRODUCTION PERIOD FOR DISTILLED SPIRITS UNDER SECTION 263A.

END