[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2023 Introduced in House (IH)]







107th CONGRESS
  1st Session
                                H. R. 2023

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

                              May 25, 2001

    Mr. Lewis of Kentucky (for himself, Mr. Rogers of Kentucky, Mr. 
 Whitfield, Mr. Fletcher, Mr. Lucas of Kentucky, and Ms. Ros-Lehtinen) 
 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        repealed.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 date of the enactment of this Act.
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