PlainBillCongress, translated.Legislation. Context. Public interest.Read twice and referred to the Committee on Finance.
Congressional Research Service
Version 00 · Introduced in Senate · Mar 21, 2002
Domestic Spirits Tax Equity Act of 2002 - Amends the Internal Revenue Code to allow a distilled spirits wholesaler a distilled spirits wholesalers credit equal to the product of: (1) the number of cases of bottled distilled spirits which were bottled in the United States and which are purchased by such wholesaler during the taxable year directly from the distiller or importer of such spirits; and (2) the average tax-financing cost per case for the most recent calendar year ending before the beginning of such taxable year.
People & committees
Sen. Breaux, John B. [D-LA] · D–LA
Legislative record
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Read twice and referred to the Committee on Finance.
Introduced in Senate
Primary sources
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Source last updated: Aug 19, 2025. Consult Congress.gov for the current record.
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