Provides, under the Internal Revenue Code, for a drawback in the amount of taxes paid on wine or distilled spirits exported from the United States in bulk containers.
Authorizes the return of distilled spirits for storage (on bonded premises) pending withdrawal without payment of tax under this Act. Provides that no distilled spirits shall be withdrawn from bonded premises for exportation, or for transfer to a customs bonded warehouse for storage therein pending exportation, without payment of tax unless the exporter has furnished bond to cover such withdrawal.
Introduced in House
Introduced in House
Referred to House Committee on Ways and Means.
Reported to House from the Committee on Ways and Means with amendment, H. Rept. 94-1200.
Reported to House from the Committee on Ways and Means with amendment, H. Rept. 94-1200.
Measure called up under motion to suspend rules and pass in House.
Measure considered in House.
Passed/agreed to in House: Measure passed House, amended.
Measure passed House, amended.
Referred to Senate Committee on Finance.
Reported to Senate from the Committee on Finance with amendments, S. Rept. 94-1347.
Reported to Senate from the Committee on Finance with amendments, S. Rept. 94-1347.
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