[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3997 Introduced in House (IH)]







104th CONGRESS
  2d Session
                                H. R. 3997

   To amend the Internal Revenue Code of 1986 to repeal the 1990 tax 
                           increase on beer.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             August 2, 1996

 Mr. Neal of Massachusetts (for himself and Mr. Matsui) 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 repeal the 1990 tax 
                           increase on beer.

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

SECTION 1. 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''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
take effect on the 7th day after the date of the enactment of this Act.
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