[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[S. 2992 Introduced in Senate (IS)]

111th CONGRESS
  2d Session
                                S. 2992

 To amend the Internal Revenue Code of 1986 to eliminate the drawback 
fee on the manufacture or production of certain distilled spirits used 
                        in nonbeverage products.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            February 4, 2010

Mr. Lautenberg (for himself and Mr. Menendez) introduced the following 
  bill; which was read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to eliminate the drawback 
fee on the manufacture or production of certain distilled spirits used 
                        in nonbeverage products.

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

SECTION 1. ELIMINATION OF DRAWBACK FEE ON MANUFACTURE OR PRODUCTION OF 
              CERTAIN DISTILLED SPIRITS USED IN NON-BEVERAGE PRODUCTS.

    (a) In General.--Subsection (a) of section 5114 of the Internal 
Revenue Code of 1986 is amended by striking ``of $1 less than'' and 
inserting ``equal to''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to claims filed on or after the date of the enactment of this 
Act.
                                 <all>