[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[S. 1995 Introduced in Senate (IS)]







110th CONGRESS
  1st Session
                                S. 1995

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


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                   IN THE SENATE OF THE UNITED STATES

                             August 3, 2007

 Mr. Salazar (for himself, Mr. Chambliss, Mr. Tester, Mr. Isakson, and 
   Mr. Burr) 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.

    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 
apply to beer removed for consumption or sale, or beer imported into 
the United States, after the date of the enactment of this Act.
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