3.0.0 2312 2023-01-11T13:24:52Z 2023-01-11T13:24:52Z House H HR 2013-06-11 113 [Pages H3287-H3288]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. BARR:H.R. 2312.Congress has the power to enact this legislation pursuantto the following:Congress has the power to enact this legislation pursuantto Article I, Section 8 of the[[Page H3288]]U.S. Constitution: Congress shall have power to lay andcollect taxes, duties, imposts and excises, to pay the debtsand provide for the common defense and general welfare of theUnited States; but all duties, imposts and excises shall beuniform throughout the United States;]]> hswm00 Ways and Means Committee House Standing Referred to 2013-06-11T16:00:21Z 113 1457 S 2013-08-01 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S6229) Related bill CRS 2013-06-14 Sponsor introductory remarks on measure. (CR H3638-3639) IntroReferral B00100 9 Library of Congress 2013-06-11 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2013-06-11 Introduced in House IntroReferral Intro-H 9 Library of Congress 2013-06-11 Introduced in House IntroReferral 1000 9 Library of Congress B001282 Rep. Barr, Andy [R-KY-6] Andy Barr R KY 6 N G000558 Rep. Guthrie, Brett [R-KY-2] Brett Guthrie R KY 2 2013-06-11 True R000395 Rep. Rogers, Harold [R-KY-5] HAROLD ROGERS R KY 5 2013-06-11 True W000413 Rep. Whitfield, Ed [R-KY-1] EDWARD WHITFIELD R KY 1 2013-06-11 True Y000062 Rep. Yarmuth, John A. [D-KY-3] John Yarmuth D KY A. 3 2013-06-11 True M001184 Rep. Massie, Thomas [R-KY-4] Thomas Massie R KY 4 2013-06-11 True C001068 Rep. Cohen, Steve [D-TN-9] Steve Cohen D TN 9 2014-11-18 False Taxation Business investment and capital Food industry and services Income tax deductions Taxation

00 2013-06-11 Introduced in House 2013-06-28T13:39:39Z 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.

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Display Title Official Title as Introduced Introduced in House IH Short Titles as Introduced Introduced in House 2013-06-11T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-113hr2312ih/xml/BILLS-113hr2312ih.xml 2013-06-14 Sponsor introductory remarks on measure. (CR H3638-3639) text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.