S. 374Senate108th Congress (2003-2005)In Committee

A bill to amend the Internal Revenue Code of 1986 to repeal the occupational taxes relating to distilled spirits, wine, and beer.

Sponsored by Max BaucusSen. Max Baucus (D-MT)
Introduced February 12, 2003

Legislative Activity

Stay on top of the latest movement without scrolling through every action

2 earlier actions
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2359-2360)

February 12, 2003

View full timeline
SenateIntro Referral

Introduced in Senate

February 12, 2003

SenateIntro Referral

Sponsor introductory remarks on measure. (CR S2358-2359)

February 12, 2003

SenateIntro Referral

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2359-2360)

February 12, 2003

Floor Debate

21 members

What members said about S. 374 on the floor

8 Republicans12 Democrats1 Independent
Jeff Bingaman
Sen. Jeff BingamanD-NM · Feb 12, 2003

Mr. President, I rise today with my colleague, the distinguished senior Senator from Idaho, Senator Craig, to introduce the Rural Four-Lane Highway Safety and Development Act of 2003. We are pleased…

Craig Thomas
Sen. Craig ThomasR-WY · Feb 12, 2003

Mr. President, I rise today to introduce the ``Listing and Delisting Reform Act of 2003.'' The Endangered Species Act has become one of the best examples of good intentions gone astray. Today, I am…

John D. Rockefeller IV
Sen. John D. Rockefeller IVD-WV · Feb 12, 2003

Mr. President, I am proud to re-introduce a bill that reauthorizes the landmark welfare reform legislation passed in 1996. It is basically the same bill as I introduced in the last Congress and it is…

Susan M. Collins
Sen. Susan M. CollinsR-ME · Feb 12, 2003

Mr. President, I am pleased to join Senator Jeffords in introducing the Clean Power Act of 2003. This bill will remove the loophole that has allowed the dirtiest, most polluting power plants in the…

James M. Jeffords
Sen. James M. JeffordsI-VT · Feb 12, 2003

Mr. President, today I am pleased to introduce the Clean Power Act of 2003 along with 19 of my colleagues, Republicans and Democrats. That is a fifth of the Senate on record supporting a measure…

Show 8 more
Mike DeWine
Sen. Mike DeWineR-OH · Feb 12, 2003

Mr. President, I rise today, along with my colleague from New York, Senator Clinton, to introduce the Childhood Vaccine Supply Act--a bill that would help ensure that our nation's public health…

Olympia J. Snowe
Sen. Olympia J. SnoweR-ME · Feb 12, 2003

Mr. President, I rise today to cosponsor Senator Jeffords' bill--as I did in the 106th and 107th Congresses--as I am dedicated to reducing power plant emissions that cause some of the Nation's--and…

Jon S. Corzine
Sen. Jon S. CorzineD-NJ · Feb 12, 2003

Mr. President, today I am introducing legislation to prohibit the use of taxpayer funds to advocate a position on the meaning of the Second Amendment that is inconsistent with existing Supreme Court…

Debbie Stabenow
Sen. Debbie StabenowD-MI · Feb 12, 2003

Mr. President, I rise today to introduce a bill to address the growing problem of Canadian waste shipments to Michigan. In 2001, Michigan imported almost 3.6 million tons of municipal solid waste,…

Max Baucus
Sen. Max BaucusD-MT · Feb 12, 2003

Mr. President, it is with great pleasure that I join my good friend and colleague, Senator Bunning today in introducing legislation that will repeal the Special Occupational Tax, (SOT), on taxpayers…

Max Baucus
Sen. Max BaucusD-MT · Feb 12, 2003

Mr. President, it is with great pleasure that I join my good friend and colleague, Senator Bunning today in introducing legislation that will repeal the Special Occupational Tax, (SOT), on taxpayers…

Thomas A. Daschle
Sen. Thomas A. DaschleD-SD · Feb 12, 2003

Mr. President, our tribal colleges and universities have come to play a critically important role in educating Native Americans across the country. For more than 30 years, these institutions have…

Byron L. Dorgan
Sen. Byron L. DorganD-ND · Feb 12, 2003

Mr. President, I am pleased to be introducing today the Medicare Cholesterol Screening Coverage Act of 2003, along with my colleagues, Senators Campbell, Bingaman, Inouye, Lincoln, Landrieu, Warner,…

Show 10 more
Pete V. Domenici
Sen. Pete V. DomeniciR-NM · Feb 12, 2003

Mr. President, I rise today with my friends Senator Lincoln, Senator Rockefeller, and Senator Thomas to introduce the ``Medicare Access Equity Act of 2003,'' a bill to address the inequality that…

Hillary Rodham Clinton
Sen. Hillary Rodham ClintonD-NY · Feb 12, 2003

Mr. President, I rise today to discuss an important issue to which I have pledged my constant dedication throughout my career--ensuring that children have access to affordable and safe vaccines.…

Mary L. Landrieu
Sen. Mary L. LandrieuD-LA · Feb 12, 2003

Mr. President, I rise today to introduce legislation to pay tribute to one of our Nation's most prominent individuals, Dr. Martin Luther King, Jr. The Martin Luther King, Jr. Commemorative Coin Act…

Edward M. Kennedy
Sen. Edward M. KennedyD-MA · Feb 12, 2003

Mr. President, it is a privilege to join my colleagues, Senators Kerry, Clinton, Sarbanes, Corzine, Mikulski, Dodd, Levin, Reed, Lieberman, Feingold, Inouye, and Akaka in introducing the Safe Nursing…

Gordon H. Smith
Sen. Gordon H. SmithR-OR · Mar 25, 2004

Mr. President, today I rise to honor an Oregon veteran who went above and beyond the call of duty in service to his country. On February 19, 1941, 16-year-old Mike Ryan left high school and…

Blanche L. Lincoln
Sen. Blanche L. LincolnD-AR · Feb 12, 2003

Mr. President, I am pleased to join my colleague Senator Pete Domenici today in introducing the ``Medicare Access Equity Act of 2003.'' This important legislation will significantly help rural…

John McCain
Sen. John McCainR-AZ · Feb 12, 2003

Mr. President, today, there is a greater awareness of the precarious financial condition confronting our Nation's Social Security system. Unfortunately, partisanship has controlled the debate on…

Jim Bunning
Sen. Jim BunningR-KY · Feb 12, 2003

Mr. President, I am happy to join my colleague, Senator Baucus, in the introduction of legislation to repeal the Special Occupational Tax on the sale of alcoholic beverages. This is an unfair tax…

Jim Bunning
Sen. Jim BunningR-KY · Feb 12, 2003

Mr. President, I am happy to join my colleague, Senator Baucus, in the introduction of legislation to repeal the Special Occupational Tax on the sale of alcoholic beverages. This is an unfair tax…

Thomas R. Carper
Sen. Thomas R. CarperD-DE · Feb 12, 2003

I am pleased today to be able to join my friend from Maine, the chair of the Governmental Affairs Committee, in introducing the Postal Civil Service Retirement System Funding Reform Act of 2003. This…

Bill Text

Latest available legislative text

Reading Mode
Latest
Introduced in SenateIssued February 12, 2003
        [Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[S. 374 Introduced in Senate (IS)]

108th CONGRESS
1st Session
S. 374

To amend the Internal Revenue Code of 1986 to repeal the occupational
taxes relating to distilled spirits, wine, and beer.

_______________________________________________________________________

IN THE SENATE OF THE UNITED STATES

February 12, 2003

Mr. Baucus (for himself, Mr. Bunning, Mr. Enzi, Mr. Ensign, Mr. Crapo,
Mr. Burns, Mr. Johnson, Mr. Bayh, Mr. Cochran, Mr. Inhofe, Mr. Allen,
Mr. Nickles, Mr. Warner, and Mr. Miller) 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 repeal the occupational
taxes relating to distilled spirits, wine, and beer.

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

SECTION 1. REPEAL OF OCCUPATIONAL TAXES RELATING TO DISTILLED SPIRITS,
WINE, AND BEER.

(a) Repeal of Occupational Taxes.--
(1) In general.--The following provisions of part II of
subchapter A of chapter 51 of the Internal Revenue Code of 1986
(relating to occupational taxes) are hereby repealed:
(A) Subpart A (relating to proprietors of distilled
spirits plants, bonded wine cellars, etc.).
(B) Subpart B (relating to brewer).
(C) Subpart D (relating to wholesale dealers)
(other than sections 5114 and 5116).
(D) Subpart E (relating to retail dealers) (other
than section 5124).
(E) Subpart G (relating to general provisions)
(other than sections 5142, 5143, 5145, and 5146).
(2) Nonbeverage domestic drawback.--Section 5131 of such
Code is amended by striking ``, on payment of a special tax per
annum,''.
(3) Industrial use of distilled spirits.--Section 5276 of
such Code is hereby repealed.
(b) Conforming Amendments.--
(1)(A) The heading for part II of subchapter A of chapter
51 of such Code and the table of subparts for such part are
amended to read as follows:

``PART II--MISCELLANEOUS PROVISIONS

``Subpart A. Manufacturers of stills.
``Subpart B. Nonbeverage domestic
drawback claimants.
``Subpart C. Recordkeeping by dealers.
``Subpart D. Other provisions.''
(B) The table of parts for such subchapter A is amended by
striking the item relating to part II and inserting the
following new item:

``Part II. Miscellaneous provisions.''
(2) Subpart C of part II of such subchapter (relating to
manufacturers of stills) is redesignated as subpart A.
(3)(A) Subpart F of such part II (relating to nonbeverage
domestic drawback claimants) is redesignated as subpart B and
sections 5131 through 5134 are redesignated as sections 5111
through 5114, respectively.
(B) The table of sections for such subpart B, as so
redesignated, is amended--
(i) by redesignating the items relating to sections
5131 through 5134 as relating to sections 5111 through
5114, respectively, and
(ii) by striking ``and rate of tax'' in the item
relating to section 5111, as so redesignated.
(C) Section 5111 of such Code, as redesignated by
subparagraph (A), is amended--
(i) by striking ``and rate of tax'' in the section
heading,
(ii) by striking the subsection heading for
subsection (a), and
(iii) by striking subsection (b).
(4) Part II of subchapter A of chapter 51 of such Code is
amended by adding after subpart B, as redesignated by paragraph
(3), the following new subpart:

``Subpart C--Recordkeeping by Dealers

``Sec. 5121. Recordkeeping by wholesale
dealers.
``Sec. 5122. Recordkeeping by retail
dealers.
``Sec. 5123. Preservation and inspection
of records, and entry of
premises for inspection.''
(5)(A) Section 5114 of such Code (relating to records) is
moved to subpart C of such part II and inserted after the table
of sections for such subpart.
(B) Section 5114 of such Code is amended--
(i) by striking the section heading and inserting
the following new heading:

``SEC. 5121. RECORDKEEPING BY WHOLESALE DEALERS.'',

and
(ii) by redesignating subsection (c) as subsection
(d) and by inserting after subsection (b) the following
new subsection:
``(c) Wholesale Dealers.--For purposes of this part--
``(1) Wholesale dealer in liquors.--The term `wholesale
dealer in liquors' means any dealer (other than a wholesale
dealer in beer) who sells, or offers for sale, distilled
spirits, wines, or beer, to another dealer.
``(2) Wholesale dealer in beer.--The term `wholesale dealer
in beer' means any dealer who sells, or offers for sale, beer,
but not distilled spirits or wines, to another dealer.
``(3) Dealer.--The term `dealer' means any person who
sells, or offers for sale, any distilled spirits, wines, or
beer.
``(4) Presumption in case of sale of 20 wine gallons or
more.--The sale, or offer for sale, of distilled spirits,
wines, or beer, in quantities of 20 wine gallons or more to the
same person at the same time, shall be presumptive evidence
that the person making such sale, or offer for sale, is engaged
in or carrying on the business of a wholesale dealer in liquors
or a wholesale dealer in beer, as the case may be. Such
presumption may be overcome by evidence satisfactorily showing
that such sale, or offer for sale, was made to a person other
than a dealer.''
(C) Paragraph (3) of section 5121(d) of such Code, as so
redesignated, is amended by striking ``section 5146'' and
inserting ``section 5123''.
(6)(A) Section 5124 of such Code (relating to records) is
moved to subpart C of part II of subchapter A of chapter 51 of
such Code and inserted after section 5121.
(B) Section 5124 of such Code is amended--
(i) by striking the section heading and inserting
the following new heading:

``SEC. 5122. RECORDKEEPING BY RETAIL DEALERS.'',

(ii) by striking ``section 5146'' in subsection (c)
and inserting ``section 5123'', and
(iii) by redesignating subsection (c) as subsection
(d) and inserting after subsection (b) the following
new subsection:
``(c) Retail Dealers.--For purposes of this section--
``(1) Retail dealer in liquors.--The term `retail dealer in
liquors' means any dealer (other than a retail dealer in beer)
who sells, or offers for sale, distilled spirits, wines, or
beer, to any person other than a dealer.
``(2) Retail dealer in beer.--The term `retail dealer in
beer' means any dealer who sells, or offers for sale, beer, but
not distilled spirits or wines, to any person other than a
dealer.
``(3) Dealer.--The term `dealer' has the meaning given such
term by section 5121(c)(3).''
(7) Section 5146 of such Code is moved to subpart C of part
II of subchapter A of chapter 51 of such Code, inserted after
section 5122, and redesignated as section 5123.
(8) Part II of subchapter A of chapter 51 of such Code is
amended by inserting after subpart C the following new subpart:

``Subpart D--Other Provisions

``Sec. 5131. Packaging distilled spirits
for industrial uses.
``Sec. 5132. Prohibited purchases by
dealers.''
(9) Section 5116 of such Code is moved to subpart D of part
II of subchapter A of chapter 51 of such Code, inserted after
the table of sections, redesignated as section 5131, and
amended by inserting ``(as defined in section 5121(c))'' after
``dealer'' in subsection (a).
(10) Subpart D of part II of subchapter A of chapter 51 of
such Code is amended by adding at the end thereof the following
new section:

``SEC. 5132. PROHIBITED PURCHASES BY DEALERS.

``(a) In General.--Except as provided in regulations prescribed by
the Secretary, it shall be unlawful for a dealer to purchase distilled
spirits from any person other than a wholesale dealer in liquors who is
required to keep the records prescribed by section 5121.
``(b) Penalty and Forfeiture.--

``For penalty and forfeiture provisions
applicable to violations of subsection (a), see sections 5687 and
7302.''

(11) Subsection (b) of section 5002 of such Code is
amended--
(A) by striking ``section 5112(a)'' and inserting
``section 5121(c)(3)'',
(B) by striking ``section 5112'' and inserting
``section 5121(c)'',
(C) by striking ``section 5122'' and inserting
``section 5122(c)''.
(12) Subparagraph (A) of section 5010(c)(2) of such Code is
amended by striking ``section 5134'' and inserting ``section
5114''.
(13) Subsection (d) of section 5052 of such Code is amended
to read as follows:
``(d) Brewer.--For purposes of this chapter, the term `brewer'
means any person who brews beer or produces beer for sale. Such term
shall not include any person who produces only beer exempt from tax
under section 5053(e).''
(14) The text of section 5182 of such Code is amended to
read as follows:
``For provisions requiring recordkeeping by wholesale
liquor dealers, see section 5112, and by retail liquor dealers,
see section 5122.''
(15) Subsection (b) of section 5402 of such Code is amended
by striking ``section 5092'' and inserting ``section 5052(d)''.
(16) Section 5671 of such Code is amended by striking ``or
5091''.
(17)(A) Part V of subchapter J of chapter 51 of such Code
is hereby repealed.
(B) The table of parts for such subchapter J is amended by
striking the item relating to part V.
(18)(A) Sections 5142, 5143, and 5145 of such Code are
moved to subchapter D of chapter 52 of such Code, inserted
after section 5731, redesignated as sections 5732, 5733, and
5734, respectively, and amended by striking ``this part'' each
place it appears and inserting ``this subchapter''.
(B) Section 5732 of such Code, as redesignated by
subparagraph (A), is amended by striking ``(except the tax
imposed by section 5131)'' each place it appears.
(C) Subsection (c) of section 5733 of such Code, as
redesignated by subparagraph (A), is amended by striking
paragraph (2) and by redesignating paragraph (3) as paragraph
(2).
(D) The table of sections for subchapter D of chapter 52 of
such Code is amended by adding at the end thereof the
following:

``Sec. 5732. Payment of tax.
``Sec. 5733. Provisions relating to
liability for occupational
taxes.
``Sec. 5734. Application of State laws.''
(E) Section 5731 of such Code is amended by striking
subsection (c) and by redesignating subsection (d) as
subsection (c).
(19) Subsection (c) of section 6071 of such Code is amended
by striking ``section 5142'' and inserting ``section 5732''.
(20) Paragraph (1) of section 7652(g) of such Code is
amended--
(A) by striking ``subpart F'' and inserting
``subpart B'', and
(B) by striking ``section 5131(a)'' and inserting
``section 5111(a)''.
(c) Effective Date.--The amendments made by this section shall take
effect on the date of the enactment of this Act, but shall not apply to
taxes imposed for periods before such date.
<all>