S. 904
IntroducedCraft Beverage Bond Simplification Act of 2015
Latest Action
Placed on Senate Legislative Calendar under General Orders. Calendar No. 38.
4/14/2015 • Senate
Summary
(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.
Reported to Senate without amendment • 4/14/2015
Topics & Subjects
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Related Federal Spending
Sponsor & Cosponsors (1)
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Bill Journey
Originated in the Senate
Introduced
April 14, 2015
Committee Review
April 14, 2015
Committee on Finance. Original measure reported to Senate by Senator Hatch. With written report No. 114-15.
Floor Debate
Passed Chamber
Other Chamber
President
Enacted into Law
Text Versions (1)
Committee Reports (1)
Related Bills (4)
S. 1562
Craft Beverage Modernization and Tax Reform Act of 2015
H.R. 2238
Craft Beverage Bond Simplification Act of 2015
H.R. 2903
Craft Beverage Modernization and Tax Reform Act of 2015
H.R. 2029
Consolidated Appropriations Act, 2016