,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #ahjf  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,april #bf1 #bjac ,mr4
 ,l>s5 ( ,wa%+ton 7= himself1 ,mr4      
,mc,dermott1 ,ms4 ,del,bene1 & ,mr4     
,heck ( ,wa%+ton7 introduc$ ! foll[+    
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to r$uce 
! rate ( tax on di/ill$ spirits produc$ 
by small di/ill]ies4  #a4 ,%ort title   
,?is ,act may be cit$ z ! ,di/ill]y     
,excise ,tax ,re=m ,act ( #bjac4  #b4   
,r$uc$ rate = small dome/ic di/ill]s    
7a7 ,9 g5]al ,section #ejja ( ! ,int]nal
 ,rev5ue ,code ( #aihf is am5d$ by      
r$esignat+ subsection 7c7 z subsection  
7d7 & by ins]t+ aft] subsection 7b7 !   
foll[+ new subsection3  7c7 ,r$uc$ rate 
= c]ta9 small dome/ic produc]s  7#a7 ,9 
g5]al ,9 ! case ( any p]son :o produces 
n m ?an #fj1jjj pro( gallons ( di/ill$  
spirits dur+ ! cal5d> ye>1 ! rate ( tax 
impos$ by subsection 7a77#a7 %all be    
#b4gj p] pro( gallon produc$ 9 ! ,unit$ 

,/ates 7& a proportionate tax at ! l    
rate on all fractional p>ts ( su* a pro(
 gallon74  7#b7 ,controll$ gr\ps ,9 !   
case ( a controll$ gr\p1 ! #fj1jjj pro( 
gallon quantity specifi$ 9 p>agraph 7#a7
 %all be appli$ to ! controll$ gr\p4 ,= 
purposes ( ! prec$+ s5t5ce1 ! t]m       
controll$ gr\p %all h ! mean+ giv5 su*  
t]m by subsection 7a7 ( section #aefc1  
except t m ?an #ej p]c5t %all be        
sub/itut$ = at lea/ #hj p]c5t ea* place 
x appe>s 9 su* subsection4 ,"u          
regulations prescrib$ by ! ,secret>y1   
pr9ciples simil> to ! pr9ciples ( !     
prec$+ two s5t5ces %all be appli$ to a  
gr\p "u common control :]e "o or m ( !  
p]sons is n a corporation4  7#c7        
,prev5t+ abuse ( r$uc$ rate ,! ,secret>y
 %all prescribe regulations simil> to ! 
regulations prescrib$ "u section        
#ejea7;a77#b77;,c7 to prev5t ! r$uc$    
rates provid$ 9 p>agraph 7#a7 f b5efitt+
 any p]son :o produces m ?an #fj1jjj    
pro( gallons ( di/ill$ spirits dur+ a   
cal5d> ye>4  4  7b7 ,con=m+ am5dm5ts    

7#a7 ,p>agraph 7#a7 ( section #ejaj7;a7 
is am5d$--  7,a7 by ins]t+ 7if any7 aft]
 excess1 &  7,b7 by ins]t+ 7#b4gj 9 !   
case ( a p]son describ$ 9 section       
#ejja7;c77 aft] #ac4ej 9 subp>agraph    
7,a74  7#b7 ,p>agraph 7#b7 ( section    
#ejaj7;a7 is am5d$ by ins]t+ 7#b4gj 9 ! 
case ( a p]son describ$ 9 section       
#ejja7;c77 aft] #ac4ej4  7c7 ,effective 
date ,! am5dm5ts made by ?is section    
%all take effect on ,janu>y #a1 #bjad4