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H.R. 3949 (110th): To amend the Internal Revenue Code of 1986 to allow distilled spirits to be produced in dwelling houses, other connected structures, and certain other premises.

The text of the bill below is as of Oct 23, 2007 (Introduced). The bill was not enacted into law.


I

110th CONGRESS

1st Session

H. R. 3949

IN THE HOUSE OF REPRESENTATIVES

October 23, 2007

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 allow distilled spirits to be produced in dwelling houses, other connected structures, and certain other premises.

1.

Repeal of prohibition of production of distilled spirits on certain premises

(a)

Repeal

Section 5178(a)(1) of the Internal Revenue Code of 1986 is amended—

(1)

by striking subparagraph (B); and

(2)

by redesignating subparagraph (C) as subparagraph (B).

(b)

Conforming Amendments

(1)

Section 5601(a) of such Code (relating to criminal penalties) is amended by striking paragraph (6).

(2)

Section 5505 of such Code (relating to applicability of provisions of this chapter) is amended by striking subsection (b).

(3)

Section 5178(b) of such Code is amended by striking (not specifically prohibited by section 5601(a)(6)).

(4)

Section 5178(c) of such Code is amended by striking paragraph (2) and redesignating paragraphs (3) and (4) as paragraphs (2) and (3), respectively.

(c)

Effective Date

The amendments made by this Act shall take effect on the date of the enactment of this Act.