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H.R.2238 / 114th Congress

Craft Beverage Bond Simplification Act of 2015

Referred to the House Committee on Ways and Means.

Official summary

Version 00 · Introduced in House · May 5, 2015

Craft Beverage Bond Simplification Act of 2015

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.

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Who introduced it

Rep. Kelly, Mike [R-PA-3] · R–PA

Committees

  • Ways and Means Committee
6 cosponsorship records, including any withdrawals

Actions

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  1. Referred to the House Committee on Ways and Means.

  2. Introduced in House

  3. Introduced in House

Bill text & related measures

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Related bills identified by Congress.gov

Source last updated: Dec 5, 2025. Consult Congress.gov for the current record.

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Neutral evidence review

Objective

Analyze H.R.2238 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.

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Fairness and public impact

Progressive lens

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Institutions and government scope

Conservative lens

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Individual rights and government power

Liberty lens

Examine H.R.2238 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.

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