H.R. 5490: To amend the Internal Revenue Code of 1986 to allow a credit against excise taxes with respect to distilled spirits and wine for certain distilled spirits or wine produced from domestic agricultural waste or byproducts.
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H.R. 5490: To amend the Internal Revenue Code of 1986 to allow a credit against excise taxes with respect to distilled spirits and wine for certain distilled spirits or wine produced from domestic agricultural waste or byproducts.
111th Congress · introduced 2010-06-09 · Taxation · Latest: Referred to the House Committee on Ways and Means.
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Follow this bill, step by step
- Where it came from: introduced 2010-06-09 · official record
- Who proposed it: Rep. Brown-Waite, Ginny [R-FL-5] · what a sponsor is
- What happened next: no floor votes in our records yet. Why?
- Where it stands now: Referred to the House Committee on Ways and Means. Not final yet: this can still change. We check for updates every day.
- If it becomes law and spends money: follow the money to money laws, then agencies and contracts and grants.
Official title
To amend the Internal Revenue Code of 1986 to allow a credit against excise taxes with respect to distilled spirits and wine for certain distilled spirits or wine produced from domestic agricultural waste or byproducts.
Plain summary
Amends the Internal Revenue Code to allow an excise tax credit for: (1) 10% of the distilled spirits tax rate multiplied by the number of proof gallons of rum produced in the United States (as defined in section 2208.40.00 of the Harmonized Tariff Schedule of the United States) using domestic agricultural waste or byproducts as the principal distilling source; and (2) the number of gallons of distilled spirits or wines which are produced in the United States using domestic citrus waste or byproducts as the principal distilling or fermenting source, multiplied by 10% of the excise tax on wines.
Congressional Research Service summary (Introduced in House), quoted unchanged (nonpartisan). Read the source.
What a vote does
A “Yea” vote
If it passes both chambers and is signed, it becomes law.
A “Nay” vote
If it is not passed, current law stays as it is.
PSI Sci description of the legislative step (not an opinion).
What does this mean? (plain words)
Official text
To amend the Internal Revenue Code of 1986 to allow a credit against excise taxes with respect to distilled spirits and wine for certain distilled spirits or wine produced from domestic agricultural waste or byproducts.
Source: Congressional Research Service summary (Introduced in House)
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How did my representative vote? · This bill's floor votes
Officials and money
Sponsor: Rep. Brown-Waite, Ginny [R-FL-5] · 0 cosponsors
Cost estimate: No cost estimate published yet.
No linked floor roll calls in our collected records yet. This does not mean the bill has never had a vote. Check the official bill history.
Sources
- Congressional Research Service summary (Introduced in House)
- Congress.gov
- Data: GovInfo BILLSTATUS bulk data (Library of Congress), BILLSTATUS-111hr5490.xml <https://www.govinfo.gov/bulkdata/BILLSTATUS/111/hr>
Record fed-us-cong111-hr5490 · catalog fed-us-congress-bills-cong111 · updated 2026-11-15 by psicol fed-bills-cong111