To amend the Internal Revenue Code of 1986 to reduce the tax on beer to its pre-1991 level.

Amends the Internal Revenue Code to reduce from $18 to $9 (its pre-1991 level) the per-barrel tax on beer.

[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1305 Introduced in House (IH)]







108th CONGRESS
  1st Session
                                H. R. 1305

To amend the Internal Revenue Code of 1986 to reduce the tax on beer to 
                          its pre-1991 level.


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                    IN THE HOUSE OF REPRESENTATIVES

                             March 18, 2003

 Mr. English (for himself, Mr. Pomeroy, Mr. Cox, Mr. Abercrombie, Mr. 
  Akin, Mr. Bachus, Ms. Baldwin, Mr. Ballenger, Mr. Barrett of South 
Carolina, Mr. Beauprez, Mr. Berry, Mr. Blunt, Mr. Boehner, Mr. Bonilla, 
 Mr. Bonner, Mr. Boswell, Ms. Ginny Brown-Waite of Florida, Mr. Buyer, 
Mr. Calvert, Mr. Camp, Mr. Cantor, Mr. Capuano, Mr. Coble, Mr. Collins, 
Mr. Cramer, Mr. Crane, Mr. Crowley, Mr. Culberson, Mr. Cunningham, Mrs. 
Jo Ann Davis of Virginia, Mr. Lincoln Diaz-Balart of Florida, Mr. Mario 
Diaz-Balart of Florida, Mr. Doyle, Ms. Dunn, Mrs. Emerson, Mr. Feeney, 
Mr. Filner, Mr. Foley, Mr. Ford, Mr. Frost, Mr. Garrett of New Jersey, 
 Mr. Gerlach, Mr. Gordon, Ms. Granger, Mr. Graves, Mr. Green of Texas, 
   Mr. Green of Wisconsin, Ms. Hart, Mr. Hastings of Washington, Mr. 
    Hayworth, Mr. Hoeffel, Mr. Holden, Mr. Hulshof, Mr. Israel, Mr. 
 Jefferson, Mrs. Johnson of Connecticut, Mr. Sam Johnson of Texas, Mr. 
Johnson of Illinois, Mr. McHugh, Mrs. Kelly, Mr. Kennedy of Minnesota, 
   Mr. Kildee, Mr. King of New York, Mr. King of Iowa, Mr. Kind, Mr. 
Kolbe, Mr. LaHood, Mr. Lampson, Mr. Larson of Connecticut, Mr. Latham, 
 Mr. LaTourette, Mr. LoBiondo, Mr. Manzullo, Mr. Matsui, Mr. McInnis, 
Mr. McCrery, Mr. Moore, Mrs. Musgrave, Mr. Ney, Mr. Norwood, Mr. Otter, 
  Mr. Paul, Mr. Payne, Mr. Petri, Mr. Pombo, Mr. Porter, Ms. Pryce of 
 Ohio, Mr. Quinn, Mr. Rahall, Mr. Rangel, Mr. Rehberg, Mr. Renzi, Mr. 
Reyes, Mr. Reynolds, Mr. Rogers of Kentucky, Mr. Rogers of Alabama, Mr. 
  Rogers of Michigan, Mr. Rohrabacher, Ms. Ros-Lehtinen, Ms. Loretta 
Sanchez of California, Mr. Sandlin, Mr. Saxton, Mr. Schrock, Mr. Scott 
 of Georgia, Mr. Sessions, Mr. Shaw, Mr. Simmons, Mr. Strickland, Mr. 
Stupak, Mr. Souder, Mr. Tancredo, Mr. Tauzin, Mr. Terry, Mr. Towns, Mr. 
 Turner of Texas, Mr. Upton, Mr. Visclosky, Mr. Walsh, Mr. Weiner, Mr. 
  Wexler, and Mr. Wilson of South Carolina) 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.

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

SECTION 1. 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.
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