[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[S. 807 Introduced in Senate (IS)]

114th CONGRESS
  1st Session
                                 S. 807

  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 SENATE OF THE UNITED STATES

                             March 19, 2015

   Mr. Blunt (for himself, Ms. Baldwin, Mr. Kirk, Mrs. Shaheen, Mr. 
    Johnson, Mr. Bennet, Mr. Vitter, and Mr. Peters) 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 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.--Paragraph (1) of section 5051(a) 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.--Paragraph (2) of section 5051(a) of the 
Internal Revenue Code of 1986 is amended to read as follows:
            ``(2) Controlled groups.--In the case of a controlled 
        group, the barrel quantities specified in paragraph (1) shall 
        be apportioned among the brewers who are component members of 
        such group in such manner as the Secretary shall by regulations 
        prescribed. For purposes of the preceding sentence, the term 
        `controlled group' has the meaning assigned to it by subsection 
        (a) of section 1563, except that for such purposes the phrase 
        `more than 50 percent' shall be substituted for the phrase `at 
        least 80 percent' in each place it appears in such subsection. 
        Under regulations prescribed by the Secretary or his delegate, 
        principles similar to the principles of the preceding two 
        sentences shall be applied to a group of brewers under common 
        control where one or more of the brewers is not a 
        corporation.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to beer removed during calendar years beginning after December 
31, 2015.
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