S1477-118

Introduced

To amend the Internal Revenue Code of 1986 to modify the cover over of certain distilled spirits taxes.

118th Congress Introduced May 9, 2023

Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.

Summary

What This Bill Does

The bill requires cover over of certain distilled spirits taxes Section 7652 of the Internal Revenue Code of 1986 is amended by striking subsection (f). It relies on definition changes, tax rate changes, and compliance mandates. The main policy areas are Agriculture and Environment.

Who Benefits and How

Public beneficiaries or protected communities affected by the clause could face reduced risk.

Who Bears the Burden and How

Federal, state, or local agencies responsible for implementing the clause would take on compliance duties, Environmental and public health interests affected by the bill would take on compliance duties, and Agricultural producers and rural communities affected by the bill would take on compliance duties.

Key Provisions

  • Requires cover over of certain distilled spirits taxes Section 7652 of the Internal Revenue Code of 1986 is amended by striking subsection (f).

Evidence Chain:

This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.

At a Glance

What This Bill Does

The bill requires cover over of certain distilled spirits taxes Section 7652 of the Internal Revenue Code of 1986 is amended by striking subsection (f).

Key Policy Areas

Agriculture, Environment

Primary Purpose

The bill requires cover over of certain distilled spirits taxes Section 7652 of the Internal Revenue Code of 1986 is amended by striking subsection (f).

Policy Domains

Agriculture Environment

Whole bill

Identified Gains
  • Public beneficiaries or protected communities affected by the clause
Model: codex-gpt-5:bulk-repair | Version: bill_summary_v2 | Source: is
Public beneficiaries or protected communities affected by the clause:
Identified Costs
  • Federal, state, or local agencies responsible for implementing the clause
  • Environmental and public health interests affected by the bill
  • Agricultural producers and rural communities affected by the bill
Model: codex-gpt-5:bulk-repair | Version: bill_summary_v2 | Source: is
Environmental and public health interests affected by the bill:
Agricultural producers and rural communities affected by the bill:
Federal, state, or local agencies responsible for implementing the clause:

Legislative Progress

Introduced
Introduced Committee Passed
May 9, 2023

Mr. Menendez (for himself and Mr. Cassidy) introduced the following …

Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →

Bill Structure & Actor Mappings

Who is "The Secretary" in each section?

Domains
Agriculture Environment

We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.

Learn more about our methodology