PlainBillCongress, translated.Legislation. Context. Public interest.Placed on Senate Legislative Calendar under General Orders. Calendar No. 38.
Congressional Research Service
Version 80 · Reported to Senate without amendment · Apr 14, 2015
(This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.)
Craft Beverage Bond Simplification Act of 2015
(Sec. 2) 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. Makes this Act effective 90 days after its enactment.
People & committees
Sen. Hatch, Orrin G. [R-UT] · R–UT
Legislative record
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Placed on Senate Legislative Calendar under General Orders. Calendar No. 38.
Committee on Finance. Original measure reported to Senate by Senator Hatch. With written report No. 114-15.
Committee on Finance. Original measure reported to Senate by Senator Hatch. With written report No. 114-15.
Introduced in Senate
Primary sources
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Source last updated: Dec 5, 2025. Consult Congress.gov for the current record.
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