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Titles Actions Overview All Actions Cosponsors Committees Related Bills Subjects Latest Summary All Summaries

Titles (2)

Short Titles

Short Titles - House of Representatives

Short Titles as Introduced

Aged Distilled Spirits Competitiveness Act

Official Titles

Official Titles - House of Representatives

Official Title as Introduced

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.


Actions Overview (1)

Date
06/11/2013Introduced in House

All Actions (3)

Date
06/14/2013Sponsor introductory remarks on measure. (CR H3638-3639)
Action By: House of Representatives
06/11/2013Referred to the House Committee on Ways and Means.
Action By: House of Representatives
06/11/2013Introduced in House
Action By: House of Representatives

Cosponsors (6)

* = Original cosponsor
CosponsorDate Cosponsored
Rep. Guthrie, Brett [R-KY-2]* 06/11/2013
Rep. Rogers, Harold [R-KY-5]* 06/11/2013
Rep. Whitfield, Ed [R-KY-1]* 06/11/2013
Rep. Yarmuth, John A. [D-KY-3]* 06/11/2013
Rep. Massie, Thomas [R-KY-4]* 06/11/2013
Rep. Cohen, Steve [D-TN-9] 11/18/2014

Committees (1)

Committees, subcommittees and links to reports associated with this bill are listed here, as well as the nature and date of committee activity and Congressional report number.

Committee / Subcommittee Date Activity Reports
House Ways and Means06/11/2013 Referred to

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Subjects (4)

  • Business investment and capital
  • Food industry and services
  • Income tax deductions

Latest Summary (1)

There is one summary for H.R.2312. View summaries

Shown Here:
Introduced in House (06/11/2013)

Aged Distilled Spirits Competitiveness Act - 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.