H.R. 6854 — Introduced in House

I 117th CONGRESS 2d Session H. R. 6854 IN THE HOUSE OF REPRESENTATIVES February 25, 2022Mr. Yarmuth (for himself and Mr. Womack) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To clarify the treatment of drawback on distilled spirits, and for other purposes. 1. Short title This Act may be cited as the Duty Drawback Clarification Act. 2. Clarification of treatment of drawback on distilled spirits (a) Tax treatment of destroyed spirits Section 5008(b) of the Internal Revenue Code of 1986 is amended— (1) by striking The proprietor and inserting the following: (1) In general The proprietor ; and (2) by adding at the end the following: (2) Prohibition on duty drawback The destruction of distilled spirits under paragraph (1) may not be used as the basis for a claim for drawback under section 313 of the Tariff Act of 1930 (19 U.S.C. 1313). . (b) Substitution drawback for whiskey Section 313(j) of the Tariff Act of 1930 (19 U.S.C. 1313(j)) is amended by adding at the end the following: (7) In the case of whiskey classifiable under subheading 2208.30 of the HTS, this subsection shall be applied and administered— (A) by substituting 6-digit HTS subheading number for 8-digit HTS subheading number each place it appears; and (B) in paragraph (6)(A), by substituting 6 digits for 8 digits. . (c) Effective date The amendments made by this section shall take effect and apply to drawback claims filed upon or after the date of enactment of this Act.