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S. 1458 (is) To restrict the use of the exchange stabilization fund. ...

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  1st Session
                                S. 1457

To amend the Internal Revenue Code of 1986 to reduce the rate of tax on 
                distilled spirits to its pre-1985 level.



                July 25 (legislative day, July 21), 2003

Mr. Bunning (for himself and Mr. Allen) 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 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,


    (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 
            (2) Subsection (f) of section 7652 of such Code is hereby 
    (c) Effective Date.--The amendments made by this section shall take 
effect on the date of the enactment of this Act.

Pages: 1

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