,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #idjg  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,june #bc1 #bjbf,mr4  
,hurd ( ,colorado 7= himself & ,ms4     
,tokuda7 introduc$ ! foll[+ bill2 :i* 0 
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to e/abli% ! small       
di/ill] dome/ic s\rc+ cr$it4  #a4 ,%ort 
title ,?is ,act may be cit$ z !         
,support+ ,produc]s ?r\gh ,inc5tives f  
,rural ,+r$i5ts & ,tax ,relief ,act or !
 ,,_s ,act4  #b4 ,small di/ill] dome/ic 
s\rc+ cr$it  7a7 ,9 g5]al ,subp>t ,a (  
"p ,i ( sub*apt] ,a ( *apt] #a ( !      
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new section3  
#ejab4  ,small di/ill] dome/ic s\rc+    
cr$it  7a7  ,9 g5]al  ,9 ! case ( an    
eligible di/ill]1 ! am\nt ( ! tax impos$
 "u section #ejja7;a77#a7 on di/ill$    
spirits produc$ 9 ! ,unit$ ,/ates %all  
be r$uc$ by #b4ce p] pro( gallon4  7b7  
,eligible di/ill]  ,= purposes ( ?is    
section--  7#a7  ,9 g5]al  ,! t]m       

eligible di/ill] means1 ) respect to a  
taxable ye>1 a taxpay]--  7,a7 t produc$
 n m ?an #ajj1jjj pro( gallons dur+ ea* 
( su* taxable ye> & ! prec$+ taxable    
ye>1 &  7,b7 t produc$ n less ?an #ij   
p]c5t ( ! pro( gallons produc$ by su*   
taxpay] dur+ ! taxable ye> are d]iv$ f  
dome/ically h>ve/$ mat]ials4  7#b7      
,controll$ gr\p  ,= purposes ( p>agraph 
7#a71 all p]sons :i* are treat$ z a s+le
 employ] "u subsections 7a7 & 7b7 (     
section #eb %all be treat$ z a s+le     
taxpay]4  7#c7  ,c]tification  ,9 ! case
 ( a det]m9ation "u subsection 7a7 :i*  
occurs dur+ a taxable ye>1 a taxpay] may
 c]tify t su* taxpay] is an eligible    
di/ill] = su* taxable ye>4  7c7         
,recapture  ,9 ! case ( any taxpay] :i* 
is n an eligible di/ill] ) respect to   
:i* a r$uction is det]m9$ "u subsection 
7a7 dur+ any taxable ye>1 !re is impos$ 
a tax 9 an am\nt equal to ! r$uction s  
det]m9$ = su* taxable ye>4  4  7b7      
,cl]ical am5dm5t  ,! table ( sections = 
subp>t ,a ( "p ,i ( sub*apt] ,a ( *apt] 

#a ( su* ,code is am5d$ by add+ at ! end
 ! foll[+ new item3  ,sec4 #ejab4 ,small
 di/ill] dome/ic s\rc+ cr$it4  4  7c7   
,effective date  ,! am5dm5ts made by ?is
 section %all apply to spirits produc$  
aft] ,decemb] #ca1 #bjbe4