A bill to amend the Internal Revenue Code of 1986 to repeal the occupational taxes relating to distilled spirits, wine, and beer.

This bill proposes to eliminate the special federal taxes currently paid by businesses that manufacture or sell alcohol, including producers, wholesalers, and retailers of distilled spirits, wine, and beer. While it removes these specific tax burdens, it would establish new recordkeeping requirements for liquor dealers and mandate that spirits be purchased only from authorized wholesalers. For the average citizen, this legislation is designed to reduce overhead costs for local breweries, wineries, and liquor stores, though it maintains federal oversight of the alcohol supply chain through stricter documentation rules.