An Act to amend section 5064 of the Internal Revenue Code of 1954 to provide for refund of tax on distilled spirits, wines, rectified products, and beer lost or rendered unmarketable due to fire, flood, casualty, or other disaster, or to breakage, destruction, or other damage (excluding theft) resulting from vandalism or malicious mischief while held for sale.
Public Law 95-423 · H.R. 1920 · 95th Congress · began in the House
Signed by Jimmy Carter (D) on Oct 6, 1978 · Taxation
Sponsor: Rep. Joseph Waggonner (D-LA-4)
Cosponsors: None
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.
(House agreed to Senate amendments with amendments)
Amends the Internal Revenue Code to provide for the refund of excise taxes paid on alcoholic beverages where the beverages are destroyed prior to final sale through disaster, breakage or destruction resulting from vandalism or malicious mischief.
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. 15 actions.
- Oct 6, 1978Became lawBecame law · Signed by President.
- PresidentPresident · Public Law 95-423.
- Sep 27, 1978PresidentPresident · Measure presented to President.
- PresidentPresident · Measure enrolled in Senate.
- Sep 26, 1978PresidentPresident · Measure enrolled in House.
- Sep 25, 1978Resolving differencesResolving differences · Senate agreed to House amendments.
- Sep 19, 1978Resolving differencesResolving differences · House agreed to Senate amendments with amendments.
- Aug 25, 1978FloorFloor · Measure passed Senate, amended.
- Aug 11, 1978CommitteeCommittee · Reported by Senate Finance Committee
- May 9, 1978CommitteeCommittee · Referred to Senate Finance Committee
- May 8, 1978FloorFloor · Measure passed House, amended.
- FloorFloor · Measure called up under motion to suspend rules and pass in House.
- Apr 5, 1978CommitteeCommittee · Reported by House Ways and Means Committee
- Jan 13, 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.