[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1675 Introduced in House (IH)]

112th CONGRESS
  1st Session
                                H. R. 1675

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


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 2, 2011

    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 Means

_______________________________________________________________________

                                 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 2011''.

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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