An Act to amend provisions of the Internal Revenue Code of 1954 relating to distilled spirits, and for other purposes.
Public Law 95-176 · H.R. 4458 · 95th Congress · began in the House
Signed by Jimmy Carter (D) on Nov 14, 1977 · Taxation
Sponsor: Rep. Daniel Rostenkowski (D-IL-8)
Cosponsors (1): Rep. Joseph Waggonner
Passage votes
- HouseMethod not stated
- SenateMethod not stated
Data notes
The final version of the law, as each chamber passed it. A chamber that passed it by voice vote or unanimous consent has no count. “Method not stated” means the record does not say how the chamber voted. Where the record has a member-by-member vote, the “Who voted for it” section shows who voted yea.
Summary
The Congressional Research Service’s plain-language summary of what the law does.
Amends the Internal Revenue Code with respect to distilled spirits and wines hereafter called liquors to allow, under regulations prescribed by the Treasury: (1) the drawback of taxes paid on imported liquors, packaged or bottled in the United States, which are to be exported, and (2) the tax free return of liquors to bonded premises for storage pending export.
Committees
The committees the bill was sent to, and what each did with it.
Data notes
A committee links to its page only where it exists in the current Congress; older and renamed committees are named without a link.
Timeline
From introduction to signing, newest first: the committees, the floor and the president. 12 actions.
- Nov 14, 1977Became lawBecame law · Signed by President.
- PresidentPresident · Public Law 95-176.
- Nov 3, 1977PresidentPresident · Measure presented to President.
- PresidentPresident · Measure enrolled in Senate.
- PresidentPresident · Measure enrolled in House.
- Nov 1, 1977FloorFloor · Measure passed Senate.
- FloorFloor · Measure called up by unanimous consent in Senate.
- Oct 31, 1977FloorFloor · Measure passed House, amended.
- FloorFloor · Measure called up under motion to suspend rules and pass in House.
- Oct 27, 1977CommitteeCommittee · Reported by House Ways and Means Committee
- Mar 3, 1977CommitteeCommittee · Referred to House Ways and Means Committee
- IntroducedIntroduced · Introduced in the House
Data notes
Shows the introduction, each committee and subcommittee step the source dates (referral, hearings, markup, report, discharge), and the floor, conference, presidential and became-law steps. Calendar placements, messages between the chambers, amendments and committee report numbers are not shown for laws before the 108th Congress. Two entries the source lists twice are shown once.
Official record
The bill’s full text and every action, including introduction and committee steps, are on Congress.gov. Data through Oct 7, 2026.