[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4140 Introduced in House (IH)]







105th CONGRESS
  2d Session
                                H. R. 4140

To amend the Internal Revenue Code of 1986 to repeal the special taxes 
   on wholesale and retail dealers in liquor and beer, and for other 
                               purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             June 25, 1998

Mr. Radanovich (for himself, Mr. Ehrlich, Mr. Bob Schaffer of Colorado, 
 Mr. Forbes, Mr. Calvert, Mr. McCollum, and Mr. Riggs) 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 repeal the special taxes 
   on wholesale and retail dealers in liquor and beer, and for other 
                               purposes.

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

SECTION 1. REPEAL OF SPECIAL TAX ON RETAIL DEALERS IN LIQUOR AND BEER, 
              AND ON RECTIFIERS, BREWERS, AND MANUFACTURERS OF STILLS.

    (a) In General.--Part II of subchapter A of chapter 51 of the 
Internal Revenue Code of 1986 (relating to occupational tax) is amended 
by striking the following subparts:
            (1) Subpart A (relating to rectifier).
            (2) Subpart B (relating to brewer).
            (3) Subpart C (relating to manufacturers of stills).
            (4) Subpart D (relating to wholesale dealers).
            (5) Subpart E (relating to retail dealers).
    (b) Clerical and Conforming Amendments.--
            (1) The table of subparts for part II of subchapter A of 
        chapter 51 of such Code is amended by striking items relating 
        to subparts A, B, C, D, and E.
            (2) Subchapter B of chapter 51 of such Code is amended by 
        striking section 5182 (relating to cross references).
            (3) The table of sections for subchapter B of chapter 51 of 
        such Code is amended by striking the item relating to section 
        5182.
    (c) Effective Date.--The amendments made by this section shall take 
effect on the date of the enactment of this Act.

SEC. 2. PROHIBITION OF ASSESSMENT AND COLLECTION OF OUTSTANDING TAXES.

    Notwithstanding any other provision of law--
            (1) no assessment of any tax imposed by subpart A, B, C, D, 
        or E of part II of subchapter A of chapter 51 of the Internal 
        Revenue Code of 1986 may be made after the date of the 
        enactment of this Act, and
            (2) if such tax was assessed (but not collected) on or 
        before such date, such assessment shall be abated.
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