To amend the Internal Revenue Code of 1986 to reduce the rate of tax on distilled spirits to its pre-1985 level.

Amends the Internal Revenue Code to reduce the tax rate on distilled spirits.

[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1791 Introduced in House (IH)]






109th CONGRESS
  1st Session
                                H. R. 1791

To amend the Internal Revenue Code of 1986 to reduce the rate of tax on 
                distilled spirits to its pre-1985 level.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 21, 2005

    Mr. Lewis of Kentucky (for himself, Mr. Chandler, Mr. Rogers of 
    Kentucky, Mr. Whitfield, Mr. Davis of Kentucky, Mr. Tanner, Mr. 
 Hensarling, Mr. Jenkins, Mr. Simmons, Mr. Terry, Mrs. Jo Ann Davis of 
 Virginia, Mr. Petri, Mr. Ney, Mr. Kennedy of Minnesota, Mr. Miller of 
Florida, Mr. Coble, Mr. Doyle, Mr. Wilson of South Carolina, Mr. Burton 
   of Indiana, Mr. Bonilla, Mr. Foley, Mr. Paul, Mr. Radanovich, Mr. 
     Boehner, Mr. Sessions, Mr. Shaw, Mr. Towns, Mr. Cardoza, Mr. 
Cunningham, Mr. Hastings of Washington, Mr. Rogers of Michigan, and Mr. 
  Culberson) introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to reduce the rate of tax on 
                distilled spirits to its pre-1985 level.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. REDUCTION IN RATE OF TAX ON DISTILLED SPIRITS TO PRE-1985 
              LEVELS.

    (a) In General.--Paragraph (1) of section 5001(a) of the Internal 
Revenue Code of 1986 (relating to imposition, rate, and attachment of 
tax) is amended by striking ``$13.50'' and inserting ``$10.50''.
    (b) Conforming Amendments.--
            (1) Subsection (a) of section 5010 of such Code is amended 
        by striking ``$13.50'' each place it appears and inserting 
        ``$10.50''.
            (2) Subsection (f) of section 7652 of such Code is hereby 
        repealed.
    (c) Effective Date.--The amendments made by this section shall take 
effect on the first date that the Director of the Office of Management 
and Budget projects that--
            (1) there is a Federal budget surplus (determined without 
        regard to the income and expenditures of the social security 
        trust funds) for the fiscal year that includes such date, and
            (2) such surplus is not less than the aggregate revenue 
        reductions during such period resulting from the amendments 
        made by this Act.
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