A bill to amend certain provisions of the Internal Revenue Code of 1954 to authorize refund of tax on distilled spirits, wines, rectified products, and beer lost or rendered unmarketable due to fire, flood, casualty, or other disaster, or breakage, destruction, or other damage (excluding theft) resulting from vandalism or malicious mischief while held for sale.
Amends the Internal Revenue Code to provide for the refund of excise taxes paid on alcoholic beverages where the beverages are destroyed prior to final sale through disaster, breakage or destruction resulting from vandalism or malicious mischief.
Measure passed House, amended.
Referred to Senate Committee on Finance.
Reported to Senate from the Committee on Finance with amendment, S. Rept. 95-1112.
Reported to Senate from the Committee on Finance with amendment, S. Rept. 95-1112.
Call of calendar in Senate.
Measure considered in Senate.
Passed/agreed to in Senate: Measure passed Senate, amended.
Measure passed Senate, amended.
Resolving differences -- House actions: House agreed to Senate amendments with amendments.
House agreed to Senate amendments with amendments.
Resolving differences -- Senate actions: Senate agreed to House amendments.
Senate agreed to House amendments.
Measure enrolled in House.
Measure enrolled in Senate.
Measure presented to President.
Measure presented to President.
Signed by President.
Signed by President.
Public Law 95-423.
Public Law 95-423.
Enacted as Public Law 95-423
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