[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[H.R. 158 Introduced in House (IH)]







105th CONGRESS
  1st Session
                                H. R. 158

To amend the Internal Revenue Code of 1986 to reduce the tax on beer to 
                          its pre-1991 level.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 7, 1997

 Mr. English of Pennsylvania (for himself, Mr. Cox of California, Mr. 
  McCollum, Mr. Bartlett of Maryland, Mr. King, Mr. McIntosh, and Mr. 
 Knollenberg) 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 reduce the tax on beer to 
                          its pre-1991 level.

    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 date of the enactment of this Act.
                                 <all>