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Text of the BEER Act

This bill was introduced on May 15, 2013, in a previous session of Congress, but was not enacted. The text of the bill below is as of May 15, 2013 (Introduced).

II

113th CONGRESS

1st Session

S. 958

IN THE SENATE OF THE UNITED STATES

May 15, 2013

(for himself, Mr. Blunt, Mr. Bennet, Mr. Vitter, Ms. Baldwin, and Mr. Begich) introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to reduce the tax on beer to its pre-1991 level, and for other purposes.

1.

Short title

This Act may be cited as the Brewers Excise and Economic Relief Act of 2013 or BEER Act .

2.

Repeal of 1990 tax increase on beer

(a)

In general

Paragraph (1) of section 5051(a) of the Internal Revenue Code of 1986 is amended by striking $18 and inserting $9.

(b)

Effective date

The amendment made by this section shall take effect on the date of the enactment of this Act.

3.

Tax relief for small breweries

(a)

In general

Subparagraph (A) of section 5051(a)(2) of the Internal Revenue Code of 1986 is amended to read as follows:

(A)

Rate per barrel for qualifying brewers

In the case of a brewer who produces not more than 2,000,000 barrels of beer during the calendar year, the per barrel rate of the tax imposed by this section on the first 60,000 barrels of beer which are removed in such year for consumption or sale and which have been brewed or produced by such brewer at qualified breweries in the United States shall be as follows:

(i)

For the first 15,000 barrels removed, $0.

(ii)

For the next 45,000 barrels removed after the barrel quantity specified in clause (i), $3.50.

.

(b)

Effective date

The amendments made by this section shall take effect on the date of the enactment of this Act.