I 
114TH CONGRESS 
1ST SESSION H. R. 2238 
To amend the Internal Revenue Code of 1986 to remove bond requirements 
and extend filing periods for certain taxpayers with limited excise tax liability. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 5, 2015 
Mr. KELLY of Pennsylvania (for himself, Mr. BLUMENAUER, Mr. MEEHAN, 
Mr. DEFAZIO, and Mr. MCDERMOTT) introduced the following bill; which 
was referred to the Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to remove 
bond requirements and extend filing periods for certain 
taxpayers with limited excise tax liability. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Craft Beverage Bond 
Simplification Act of 2015’’. 
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SEC. 2. REMOVAL OF BOND REQUIREMENTS AND EXTEND-
ING FILING PERIODS FOR CERTAIN TAX-
PAYERS WITH LIMITED EXCISE TAX LIABIL-
ITY. 
(a) FILING REQUIREMENTS.—Paragraph (4) of sec-
tion 5061(d) of the Internal Revenue Code of 1986 is 
amended— 
(1) in subparagraph (A)— 
(A) by striking ‘‘In the case of’’ and in-
serting the following: 
‘‘(i) MORE
THAN
$1,000
AND
NOT 
MORE THAN $50,000 IN TAXES.—Except as 
provided in clause (ii), in the case of’’, 
(B) by striking ‘‘under bond for deferred 
payment’’, and 
(C) by adding at the end the following new 
clause: 
‘‘(ii) NOT
MORE
THAN
$1,000
IN 
TAXES.—In the case of any taxpayer who 
reasonably expects to be liable for not 
more than $1,000 in taxes imposed with 
respect to distilled spirits, wines, and beer 
under subparts A, C, and D and section 
7652 for the calendar year and who was 
liable for not more than $1,000 in such 
taxes in the preceding calendar year, the 
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last day for the payment of tax on with-
drawals, removals, and entries (and arti-
cles brought into the United States from 
Puerto Rico) shall be the 14th day after 
the last day of the calendar year.’’, and 
(2) in subparagraph (B)— 
(A) by striking ‘‘Subparagraph (A)’’ and 
inserting the following: 
‘‘(i) EXCEEDS
$50,000
LIMIT.—Sub-
paragraph (A)(i)’’, and 
(B) by adding at the end the following new 
clause: 
‘‘(ii) EXCEEDS
$1,000
LIMIT.—Sub-
paragraph (A)(ii) shall not apply to any 
taxpayer for any portion of the calendar 
year following the first date on which the 
aggregate amount of tax due under sub-
parts A, C, and D and section 7652 from 
such taxpayer during such calendar year 
exceeds $1,000, and any tax under such 
subparts which has not been paid on such 
date shall be due on the 14th day after the 
last day of the calendar quarter in which 
such date occurs.’’. 
(b) BOND REQUIREMENTS.— 
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(1) IN GENERAL.—Section 5551 of such Code 
is amended— 
(A) in subsection (a), by striking ‘‘No indi-
vidual’’ and inserting ‘‘Except as provided 
under subsection (d), no individual’’, and 
(B) by adding at the end the following new 
subsection: 
‘‘(d) REMOVAL OF BOND REQUIREMENTS.— 
‘‘(1) IN GENERAL.—During any period to which 
subparagraph (A) of section 5061(d)(4) applies to a 
taxpayer (determined after application of subpara-
graph (B) thereof), such taxpayer shall not be re-
quired to furnish any bond covering operations or 
withdrawals of distilled spirits, wines, or beer. 
‘‘(2) 
SATISFACTION
OF
BOND
REQUIRE-
MENTS.—Any taxpayer for any period described in 
paragraph (1) shall be treated as if sufficient bond 
has been furnished for purposes of covering oper-
ations and withdrawals of distilled spirits, wines, or 
beer for purposes of any requirements relating to 
bonds under this chapter.’’. 
(2) CONFORMING AMENDMENTS.— 
(A) 
BONDS
FOR
DISTILLED
SPIRITS 
PLANTS.—Section 5173(a) of such Code is 
amended— 
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(i) in paragraph (1), by striking ‘‘No 
person’’ and inserting ‘‘Except as provided 
under section 5551(d), no person’’, and 
(ii) in paragraph (2), by striking ‘‘No 
distilled spirits’’ and inserting ‘‘Except as 
provided under section 5551(d), no dis-
tilled spirits’’. 
(B) BONDED
WINE
CELLARS.—Section 
5351 of such Code is amended— 
(i) by striking ‘‘Any person’’ and in-
serting the following: 
‘‘(a) IN GENERAL.—Any person’’, 
(ii) by inserting ‘‘, except as provided 
under section 5551(d),’’ before ‘‘file bond’’, 
(iii) by striking ‘‘Such premises shall’’ 
and all that follows through the period, 
and 
(iv) by adding at the end the following 
new subsection: 
‘‘(b) DEFINITIONS.—For purposes of this chapter— 
‘‘(1) BONDED WINE CELLAR.—The term ‘bond-
ed wine cellar’ means any premises described in sub-
section (a), including any such premises established 
by a taxpayer described in section 5551(d). 
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‘‘(2) BONDED WINERY.—At the discretion of 
the Secretary, any bonded wine cellar that engages 
in production operations may be designated as a 
‘bonded winery’.’’. 
(C) BONDS
FOR
BREWERIES.—Section 
5401 of such Code is amended by adding at the 
end the following new subsection: 
‘‘(c) EXCEPTION FROM BOND REQUIREMENTS FOR 
CERTAIN BREWERIES.—Subsection (b) shall not apply to 
any taxpayer for any period described in section 
5551(d).’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall take effect on the date that is 90 days 
after the date of the enactment of this Act. 
Æ 
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