Brewers Excise and Economic Relief Act of 2013

Brewers Excise and Economic Relief Act of 2013 - Amends the Internal Revenue Code to: (1) reduce from $18 to $9 (the pre-1991 level) the per-barrel tax on beer; and (2) further reduce the rate of such tax on brewers who produce not more than 2 million barrels of beer during the calendar year.

[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1918 Introduced in House (IH)]

113th CONGRESS
  1st Session
                                H. R. 1918

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 HOUSE OF REPRESENTATIVES

                              May 9, 2013

Mr. Latham (for himself, Mr. Kind, Mr. Young of Alaska, Mr. Marino, Mr. 
Hinojosa, Mr. Dent, Mr. Holt, Mr. Loebsack, Mrs. Capito, Mr. Bishop of 
Georgia, Mr. Clay, Mr. Bonner, Ms. Linda T. Sanchez of California, Mr. 
 Hastings of Florida, Mr. King of New York, Mr. Roskam, Mr. Schrader, 
    Mr. Gene Green of Texas, Mr. Johnson of Ohio, Mr. Gardner, Mrs. 
 Napolitano, Mr. David Scott of Georgia, Mr. Alexander, Mr. Graves of 
Missouri, Mr. LoBiondo, Mr. Griffin of Arkansas, Ms. Moore, Mr. Polis, 
Mr. Simpson, Mr. Bishop of New York, Ms. DeGette, Mr. Long, Mr. Lance, 
 and Mr. Massie) 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 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 2013''.

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 by striking ``shall be'' and 
all that follows and inserting ``shall be--
                    ``(i) 0 on the first 15,000 barrels of beer which 
                are removed in such year for consumption or sale and 
                which have been brewed or produced by such brewer at 
                qualified breweries in the United States, and
                    ``(ii) $3.50 on so much of such beer as exceeds 
                15,000 barrels but does not exceed 60,000 barrels.''.
    (b) Conforming Amendment.--Subparagraph (B) of such section is 
amended by striking ``the 60,000 barrel quantity'' and inserting ``the 
15,000 and 60,000 barrel quantities''.
    (c) Effective Date.--The amendments made by this section shall 
apply to calendar years beginning after the date of the enactment of 
this Act.
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