[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1435 Introduced in House (IH)]

  1st Session
                                H. R. 1435

To amend the Internal Revenue Code of 1986 to permit the use of certain 
              agricultural byproducts in wine production.


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                    IN THE HOUSE OF REPRESENTATIVES

                             April 6, 1995

Mr. Lewis of Georgia introduced the following bill; which was referred 
                   to the Committee on Ways and Means

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                                 A BILL


 
To amend the Internal Revenue Code of 1986 to permit the use of certain 
              agricultural byproducts in wine production.

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

SECTION 1. USE OF OTHER AGRICULTURAL BYPRODUCTS IN WINE PRODUCTION.

    (a) In General.--Subsection (a) of section 5373 of the Internal 
Revenue Code of 1986 (relating to wine spirits) is amended--
            (1) by redesignating paragraphs (2) and (3) as paragraphs 
        (3) and (4), respectively,
            (2) by inserting after paragraph (1) the following new 
        paragraph:
            ``(2) as determined by the Secretary, other agricultural 
        products or their residues,'', and
            (3) by adding at the end thereof the following: ``Wine 
        spirits derived from other than standard wines may not be used 
        to fortify a natural wine.''
    (b) Effective Date.--The amendments made by this section shall take 
effect on the date of the enactment of this Act.
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