,i #aad? ,,congress #a/ ,session ,h4 ,r4 #bebj ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,may #ba1 #bjae ,mr4 ,"y ( ,indiana 7= himself & ,mr4 ,y>mu?7 introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to r$uce ! rate ( excise tax on di/ill$ spirits4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,di/ill]y ,innovation & ,excise ,tax ,re=m ,act4 #b4 ,r$uc$ rate ( excise tax on di/ill$ spirits 7a7 ,9 g5]al ,section #ejja7;a77#a7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ #ac4ej & ins]t+ #i 7#b4gj 9 ! case ( ! fir/ #ajj1jjj pro( gallons74 7b7 ,r$uc$ rate appli$ ) respect to controll$ gr\p ,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 appli$ ) respect to controll$ gr\p 7#a7 ,9 g5]al ,9 ! case ( a controll$ gr\p1 ! r$uc$ rate on ! fir/ #ajj1jjj pro( gallons specifi$ 9 subsection 7a77#a7 %all be appli$ to ! controll$ gr\p & %all be apportion$ among ! taxpay]s :o are compon5t memb]s ( su* gr\p 9 su* mann] z ! ,secret>y may provide4 ,= purposes ( ! prec$+ s5t5ce1 ! t]m controll$ gr\p has ! mean+ assign$ to x by subsection 7a7 ( section #aefc1 except t = su* purposes ! phrase m ?an #ej p]c5t %all be sub/itut$ = ! phrase at lea/ #hj p]c5t ea* place x appe>s 9 su* subsection4 ,pr9ciples simil> to ! pr9ciples ( ! prec$+ two s5t5ces %all be appli$ to a gr\p ( taxpay]s "u common control :]e "o or m memb]s ( su* gr\p is n a corporation4 7#b7 ,regulations ,! ,secret>y may prescribe su* regulations z may be necess>y to prev5t ! r$uc$ rate specifi$ 9 subsection 7a77#a7 f be+ appli$ to pro( gallons 9 excess ( ! limitation specifi$ !re94 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to di/ill$ spirits produc$ or import$ 9 cal5d> ye>s beg9n+ aft] ,decemb] #ca1 #bjae4