BEER Act

Brewers Excise and Economic Relief Act of 2013 or the BEER Act - 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]
[S. 958 Introduced in Senate (IS)]

113th CONGRESS
  1st Session
                                 S. 958

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 SENATE OF THE UNITED STATES

                              May 15, 2013

Mr. Udall of Colorado (for himself, Mr. Blunt, Mr. Bennet, Mr. Vitter, 
 Ms. Baldwin, and Mr. Begich) 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, 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'' or ``BEER Act''.

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 is amended by striking ``$18'' and inserting 
``$9''.
    (b) Effective Date.--The amendment made by this section 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 is amended to read as follows:
                    ``(A) Rate per barrel for qualifying brewers.--In 
                the case of a brewer who produces not more than 
                2,000,000 barrels of beer during the calendar year, the 
                per barrel rate of the tax imposed by this section on 
                the first 60,000 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 shall be as follows:
                            ``(i) For the first 15,000 barrels removed, 
                        $0.
                            ``(ii) For the next 45,000 barrels removed 
                        after the barrel quantity specified in clause 
                        (i), $3.50.''.
    (b) Effective Date.--The amendments made by this section shall take 
effect on the date of the enactment of this Act.
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