[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[S. 1058 Introduced in Senate (IS)]

111th CONGRESS
  1st Session
                                S. 1058

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


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                   IN THE SENATE OF THE UNITED STATES

                              May 14, 2009

     Mr. Udall of Colorado (for himself, Mr. Bennet, Mr. Bond, Mr. 
   Chambliss, Mr. Crapo, Mr. Tester, and Mr. Vitter) 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.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Brewers Excise and Economic Relief 
Act of 2009''.

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

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--
            (1) by striking ``$7'' in the heading and inserting 
        ``$3.50'', and
            (2) by striking ``$7'' in the text and inserting ``$3.50''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
take effect on the date of the enactment of this Act.
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