[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 767 Introduced in House (IH)]

114th CONGRESS
  1st Session
                                H. R. 767

  To amend the Internal Revenue Code of 1986 to reform and reset the 
              excise tax on beer, and for other purposes.


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                    IN THE HOUSE OF REPRESENTATIVES

                            February 5, 2015

  Mr. Womack (for himself, Mr. Kind, Mr. Crawford, Mr. Westerman, Mr. 
  Young of Indiana, Mr. Marino, Mr. Collins of Georgia, Mr. Bost, Mr. 
 Luetkemeyer, Mr. Graves of Missouri, Mr. Buck, Mr. Jolly, Mr. Amodei, 
 Mrs. Lummis, Mr. Zinke, Mr. Welch, Mr. Hastings, Mr. Caardenas, Mrs. 
 Napolitano, Mr. Grijalva, Ms. Moore, Mr. Danny K. Davis of Illinois, 
  and Mr. Smith of Missouri) introduced the following bill; which was 
              referred to the Committee on Ways and Means

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                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to reform and reset the 
              excise tax on beer, 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 ``Fair Brewers Excise and Economic 
Relief Act'' or the ``Fair BEER Act''.

SEC. 2. RATE OF TAX ON BEER.

    (a) In General.--Section 5051(a)(1) of the Internal Revenue Code of 
1986 is amended to read as follows:
            ``(1) In general.--A tax is hereby imposed on all beer 
        brewed or produced, and removed for consumption or sale, within 
        the United States, or imported into the United States during 
        the calendar year. Such tax shall be--
                    ``(A) $0 on so much of such beer as does not exceed 
                7,143 barrels,
                    ``(B) $3.50 per barrel on so much of such beer as 
                exceeds 7,143 barrels but does not exceed 60,000 
                barrels,
                    ``(C) $16 per barrel on so much of such beer as 
                exceeds 60,000 barrels but does not exceed 2,000,000 
                barrels, and
                    ``(D) $18 per barrel on so much of such beer as 
                exceeds 2,000,000 barrels.
        Such tax shall be imposed with respect to every barrel 
        containing not more than 31 gallons and at a like rate for any 
        other quantity or for fractional parts of a barrel.''.
    (b) Conforming Amendment.--Section 5051(a) of such Code is amended 
by striking paragraph (2) and redesignating paragraph (3) as paragraph 
(2).
    (c) Effective Date.--The amendments made by this section shall take 
effect on January 1, 2016.
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