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HR 494 113th Congress House

Small BREW Act

Official title: To amend the Internal Revenue Code of 1986 to provide a reduced rate of excise tax on beer produced domestically by certain qualifying producers.

Introduced: July 25, 2014 See on congress.gov
Taxation Alcoholic beveragesFood industry and servicesSales and excise taxesSmall business
This bill died when the 113th Congress ended
It never became law before the 113th Congress (2013–2014) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 5, 2013
Referred to the House Committee on Ways and Means.
Feb 5, 2013
Introduced in House
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 Latest action February 5, 2013

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Small Brewer Reinvestment and Expanding Workforce Act or the Small BREW Act - Amends the Internal Revenue Code to reduce the rate of the excise tax on beer produced within or imported into the United States for brewers who produce not more than 6 million barrels of beer a year.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 128
D
Titus, Dina
Nevada · Sep 19, 2014
R
Joyce, David P.
Ohio · Sep 18, 2014
GREEN, GENE
· Sep 8, 2014
D
Kaptur, Marcy
Ohio · Sep 8, 2014
Miller, Candice
· Aug 1, 2014
D
Veasey, Marc A.
Texas · Jul 31, 2014
Byrne, Bradley
· Jul 25, 2014
PASTOR, ED
· Jul 23, 2014
Shuster, Bill
· Jun 18, 2014
R
Calvert, Ken
California · Jun 12, 2014
Richmond, Cedric
· Jun 12, 2014
Delaney, John
· May 22, 2014
Black, Diane
· May 20, 2014
R
Massie, Thomas
Kentucky · May 20, 2014
Pearce, Stevan
· May 20, 2014
R
Aderholt, Robert B.
Alabama · May 9, 2014
Meehan, Patrick
· May 9, 2014
Brooks, Mo
· May 8, 2014
Esty, Elizabeth
· May 8, 2014
D
Kelly, Robin L.
Illinois · May 8, 2014
Marchant, Kenny
· Apr 28, 2014
Ross, Dennis
· Apr 28, 2014
R
Wittman, Robert J.
Virginia · Apr 2, 2014
R
Young, Todd
Indiana · Mar 27, 2014
D
Cleaver, Emanuel
Missouri · Mar 26, 2014
R
Simpson, Michael K.
Idaho · Mar 24, 2014
King, Steve
· Mar 11, 2014
CLAY, WM.
· Mar 4, 2014
Collins, Chris
· Feb 28, 2014
D
Clark, Katherine M.
Massachusetts · Feb 10, 2014
BRADY, ROBERT
· Feb 5, 2014
R
Womack, Steve
Arkansas · Jan 14, 2014
R
Kelly, Mike
Pennsylvania · Dec 23, 2013
Poe, Ted
· Dec 12, 2013
CAPPS, LOIS
· Dec 10, 2013
COBLE, HOWARD
· Dec 10, 2013
Maffei, Daniel
· Dec 10, 2013
D
Pallone, Frank
New Jersey · Dec 10, 2013
D
Bishop, Sanford D.
Georgia · Nov 18, 2013
CAPUANO, MICHAEL
· Nov 13, 2013
D
DelBene, Suzan K.
Washington · Nov 13, 2013
SLAUGHTER, LOUISE
· Nov 13, 2013
D
Larsen, Rick
Washington · Oct 22, 2013
SERRANO, JOSE
· Oct 22, 2013
Fudge, Marcia
· Oct 16, 2013
R
Smith, Christopher H.
New Jersey · Oct 10, 2013
D
Lofgren, Zoe
California · Oct 4, 2013
Palazzo, Steven
· Oct 4, 2013
D
Bonamici, Suzanne
Oregon · Oct 2, 2013
Rogers, Mike
· Oct 2, 2013
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APA
U.S. Congress. (2026). H.R. 494: Small BREW Act. 113th Congress. Open America. https://openamerica.io/bill/113-HR-494/
MLA
"H.R. 494: Small BREW Act." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-494/.
Bluebook (legal)
H.R. 494, 113th Cong. (2026), https://openamerica.io/bill/113-HR-494/.
Markdown link
[H.R. 494: Small BREW Act](https://openamerica.io/bill/113-HR-494/)
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