,i  #aad? ,,congress  #a/ ,session  ,h4 
,r4 #bbch  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,may #e1 #bjae ,mr4   
,kelly ( ,p5nsylvania 7= himself1 ,mr4  
,blum5au]1 ,mr4 ,meehan1 ,mr4 ,de,fazio1
 & ,mr4 ,mc,dermott7 introduc$ ! foll[+ 
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to remove
 bond requirem5ts & ext5d fil+ p]iods = 
c]ta9 taxpay]s ) limit$ excise tax      
liability4  #a4 ,%ort title ,?is ,act   
may be cit$ z ! ,craft ,bev]age ,bond   
,simplification ,act ( #bjae4  #b4      
,removal ( bond requirem5ts & ext5d+    
fil+ p]iods = c]ta9 taxpay]s ) limit$   
excise tax liability  7a7 ,fil+         
requirem5ts ,p>agraph 7#d7 ( section    
#ejfa7;d7 ( ! ,int]nal ,rev5ue ,code (  
#aihf is am5d$--  7#a7 9 subp>agraph    
7,a7-- 7,a7 by /rik+ ,9 ! case ( &      
ins]t+ ! foll[+3  7i7 ,m ?an #a1jjj & n 
m ?an #ej1jjj 9 taxes ,except z provid$ 
9 clause 7ii71 9 ! case (  1  7,b7 by   
/rik+ "u bond = def]r$ paym5t1 &  7,c7  

by add+ at ! end ! foll[+ new clause3   
7ii7 ,n m ?an #a1jjj 9 taxes ,9 ! case (
 any taxpay] :o reasonably expects to be
 liable = n m ?an #a1jjj 9 taxes impos$ 
) respect to di/ill$ spirits1 w9es1 &   
be] "u subp>ts ,a1 ,c1 & ,d & section   
#gfeb = ! cal5d> ye> & :o 0 liable = n m
 ?an #a1jjj 9 su* taxes 9 ! prec$+      
cal5d> ye>1 ! la/ day = ! paym5t ( tax  
on )drawals1 removals1 & entries 7&     
articles br\ght into ! ,unit$ ,/ates f  
,pu]to ,rico7 %all be ! #ad? day aft] ! 
la/ day ( ! cal5d> ye>4  1 &  7#b7 9    
subp>agraph 7,b7-- 7,a7 by /rik+        
,subp>agraph 7,a7 & ins]t+ ! foll[+3    
7i7 ,exce$s #ej1jjj limit ,subp>agraph  
7,a77i7  1 &  7,b7 by add+ at ! end !   
foll[+ new clause3  7ii7 ,exce$s #a1jjj 
limit ,subp>agraph 7,a77ii7 %all n apply
 to any taxpay] = any portion ( ! cal5d>
 ye> foll[+ ! fir/ date on :i* !        
aggregate am\nt ( tax due "u subp>ts ,a1
 ,c1 & ,d & section #gfeb f su* taxpay] 
dur+ su* cal5d> ye> exce$s #a1jjj1 & any
 tax "u su* subp>ts :i* has n be5 paid  

on su* date %all be due on ! #ad? day   
aft] ! la/ day ( ! cal5d> qu>t] 9 :i*   
su* date occurs4  4  7b7 ,bond          
requirem5ts  7#a7 ,9 g5]al ,section     
#eeea ( su* ,code is am5d$--  7,a7 9    
subsection 7a71 by /rik+ ,no individual 
& ins]t+ ,except z provid$ "u subsection
 7d71 no individual1 &  7,b7 by add+ at 
! end ! foll[+ new subsection3  7d7     
,removal ( bond requirem5ts  7#a7 ,9    
g5]al ,dur+ any p]iod to :i* subp>agraph
 7,a7 ( section #ejfa7;d77#d7 applies to
 a taxpay] 7det]m9$ aft] application (  
subp>agraph 7,b7 !re(71 su* taxpay] %all
 n be requir$ to furni% any bond cov]+  
op]ations or )drawals ( di/ill$ spirits1
 w9es1 or be]4  7#b7 ,satisfaction (    
bond requirem5ts ,any taxpay] = any     
p]iod describ$ 9 p>agraph 7#a7 %all be  
treat$ z if suffici5t bond has be5      
furni%$ = purposes ( cov]+ op]ations &  
)drawals ( di/ill$ spirits1 w9es1 or be]
 = purposes ( any requirem5ts relat+ to 
bonds "u ?is *apt]4  4  7#b7 ,con=m+    
am5dm5ts  7,a7 ,bonds = di/ill$ spirits 

plants ,section #eagc7;a7 ( su* ,code is
 am5d$-- 7i7 9 p>agraph 7#a71 by /rik+  
,no p]son & ins]t+ ,except z provid$ "u 
section #eeea7;d71 no p]son1 &  7ii7 9  
p>agraph 7#b71 by /rik+ ,no di/ill$     
spirits & ins]t+ ,except z provid$ "u   
section #eeea7;d71 no di/ill$ spirits4  
7,b7 ,bond$ w9e cell>s ,section #ecea ( 
su* ,code is am5d$--  7i7 by /rik+ ,any 
p]son & ins]t+ ! foll[+3  7a7 ,9 g5]al  
,any p]son  1  7ii7 by ins]t+ 1 except z
 provid$ "u section #eeea7;d71 be=e file
 bond1  7iii7 by /rik+ ,su* premises    
%all & all t foll[s ?r\gh ! p]iod1 &    
7iv7 by add+ at ! end ! foll[+ new      
subsection3  7b7 ,def9itions ,= purposes
 ( ?is *apt]--  7#a7 ,bond$ w9e cell> ,!
 t]m bond$ w9e cell> means any premises 
describ$ 9 subsection 7a71 includ+ any  
su* premises e/abli%$ by a taxpay]      
describ$ 9 section #eeea7;d74  7#b7     
,bond$ w9]y ,at ! discretion ( !        
,secret>y1 any bond$ w9e cell> t engages
 9 production op]ations may be designat$
 z a bond$ w9]y4  4  7,c7 ,bonds =      

brew]ies ,section #edja ( su* ,code is  
am5d$ by add+ at ! end ! foll[+ new     
subsection3  7c7 ,exception f bond      
requirem5ts = c]ta9 brew]ies ,subsection
 7b7 %all n apply to any taxpay] = any  
p]iod describ$ 9 section #eeea7;d74  4  
7c7 ,effective date ,! am5dm5ts made by 
?is section %all take effect on ! date t
 is #ij days aft] ! date ( ! enactm5t ( 
?is ,act4