A bill 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 109th Congress]
[From the U.S. Government Publishing Office]
[S. 722 Introduced in Senate (IS)]







109th CONGRESS
  1st Session
                                 S. 722

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 SENATE OF THE UNITED STATES

                             April 6, 2005

 Mr. Santorum introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

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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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