3.0.0 904 2022-02-02T06:06:17Z 2022-11-04T13:28:09Z Senate S 2015-04-14 114 ssfi00 Finance Committee Senate Standing Reported original measure 2015-04-14T14:40:40Z S. Rept. 114-15 Craft Beverage Modernization and Tax Reform Act of 2015 114 1562 S 2015-06-11 Read twice and referred to the Committee on Finance. Related bill CRS Craft Beverage Bond Simplification Act of 2015 114 2238 HR 2015-05-05 Referred to the House Committee on Ways and Means. Identical bill CRS Craft Beverage Modernization and Tax Reform Act of 2015 114 2903 HR 2015-07-08 Sponsor introductory remarks on measure. (CR H4875) Related bill CRS Consolidated Appropriations Act, 2016 114 2029 HR 2015-12-18 Became Public Law No: 114-113. Related bill CRS 2015-04-14 Senate Placed on Senate Legislative Calendar under General Orders. Calendar No. 38. Calendars 2015-04-14 ssfi00 Finance Committee Senate Committee on Finance. Original measure reported to Senate by Senator Hatch. With written report No. 114-15. Committee 2015-04-14 Committee on Finance. Original measure reported to Senate by Senator Hatch. With written report No. 114-15. Committee 14000 9 Library of Congress ssfi00 Finance Committee 2015-04-14 Introduced in Senate IntroReferral 10000 9 Library of Congress H000338 Sen. Hatch, Orrin G. [R-UT] ORRIN HATCH R UT GRANT N Taxation Alcoholic beverages Sales and excise taxes Tax administration and collection, taxpayers Taxation 00 2015-04-14 Introduced in Senate 2015-05-20T17:30:50Z Craft Beverage Bond Simplification Act of 2015

This bill allows taxpayers who are liable for not more than $50,000 per year in excise taxes on distilled spirits, wine, or beer to file and pay such taxes quarterly without the requirement to post a bond covering the operations and withdrawals of such distilled spirits, wines, or beer. The bill also allows such a taxpayer who reasonably expects to have a tax liability of not more than $1,000 per year and who was liable for not more than $1,000 in taxes in the preceding calendar year to file and pay such taxes annually rather than quarterly.

]]> 80 2015-04-14 Reported to Senate without amendment 2015-05-20T17:33:41Z (This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.)

Craft Beverage Bond Simplification Act of 2015

(Sec. 2) This bill allows taxpayers who are liable for not more than $50,000 per year in excise taxes on distilled spirits, wine, or beer to file and pay such taxes quarterly without the requirement to post a bond covering the operations and withdrawals of such distilled spirits, wines, or beer. The bill also allows such a taxpayer who reasonably expects to have a tax liability of not more than $1,000 per year and who was liable for not more than $1,000 in taxes in the preceding calendar year to file and pay such taxes annually rather than quarterly. Makes this Act effective 90 days after its enactment.

]]> Craft Beverage Bond Simplification Act of 2015 Short Titles as Introduced Craft Beverage Bond Simplification Act of 2015 Short Titles as Reported to Senate Craft Beverage Bond Simplification Act of 2015 S Senate Official Title as Introduced An original bill to amend the Internal Revenue Code of 1986 to remove bond requirements and extend filing periods for certain taxpayers with limited excise tax liability. Display Title Craft Beverage Bond Simplification Act of 2015 Placed on Calendar Senate 2015-04-14T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-114s904pcs/xml/BILLS-114s904pcs.xml 2015-04-14 Placed on Senate Legislative Calendar under General Orders. Calendar No. 38. 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.