HR 1675 IHCommentsClose CommentsPermalink

112th CONGRESSCommentsClose CommentsPermalink

1st SessionCommentsClose CommentsPermalink

H. R. 1675CommentsClose CommentsPermalink

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

IN THE HOUSE OF REPRESENTATIVESCommentsClose CommentsPermalink

May 2, 2011CommentsClose CommentsPermalink

Mr. LATHAM (for himself, Mr. KIND, Mr. NUNES, Mr. REHBERG, Mr. MCCOTTER, Mr. AKIN, Mr. GRAVES of Missouri, Mr. SENSENBRENNER, Mr. COLE, Mrs. EMERSON, Mr. SAM JOHNSON of Texas, Mr. HELLER, Mrs. MILLER of Michigan, Mr. HOLDEN, Mr. CROWLEY, Mr. TIPTON, Mr. OLSON, Mr. ANDREWS, Mr. BOUSTANY, Mr. LARSON of Connecticut, Mr. LATOURETTE, Mr. THOMPSON of Mississippi, Mr. BUTTERFIELD, Mr. CARTER, Mr. COFFMAN of Colorado, Ms. BERKLEY, Mr. CARNAHAN, Ms. LINDA T. SANCHEZ of California, Mr. MICHAUD, Mr. SCHRADER, Mr. LONG, Mr. LUETKEMEYER, Ms. LORETTA SANCHEZ of California, Mr. MARCHANT, Mr. DENT, Mr. MEEKS, Mr. TOWNS, Mr. WITTMAN, Mr. GARDNER, Ms. EDDIE BERNICE JOHNSON of Texas, Mr. CLAY, Mr. COURTNEY, Mr. BOSWELL, Mr. ROSS of Arkansas, Mrs. CAPITO, Mr. PAUL, and Ms. ROS-LEHTINEN) introduced the following bill; which was referred to the Committee on Ways and MeansCommentsClose CommentsPermalink

A BILLCommentsClose CommentsPermalink

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

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,CommentsClose CommentsPermalink

SECTION 1. SHORT TITLE.

This Act may be cited as the ‘Brewers Excise and Economic Relief Act of 2011’.CommentsClose CommentsPermalink

SEC. 2. REPEAL OF 1990 TAX INCREASE ON BEER.

(a) In General- Paragraph (1) of section 5051(a) of the Internal Revenue Code of 1986 (relating to imposition and rate of tax on beer) is amended by striking ‘$18’ and inserting ‘$9’.CommentsClose CommentsPermalink





(b) Effective Date- The amendment made by subsection (a) shall take effect on the date of the enactment of this Act.CommentsClose CommentsPermalink

SEC. 3. TAX RELIEF FOR SMALL BREWERIES.

(a) In General- Subparagraph (A) of section 5051(a)(2) of the Internal Revenue Code of 1986 (relating to a reduced rate of tax for certain domestic production) is amended--CommentsClose CommentsPermalink





(1) by striking ‘$7’ in the heading and inserting ‘$3.50’, andCommentsClose CommentsPermalink





(2) by striking ‘$7’ in the text and inserting ‘$3.50’.CommentsClose CommentsPermalink





(b) Effective Date- The amendment made by subsection (a) shall take effect on the date of the enactment of this Act.CommentsClose CommentsPermalink