S 375 114th Congress Senate

Small BREW Act

Official title: A bill 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: February 4, 2015 See on congress.gov

Taxation Alcoholic beveragesFood industry and servicesSales and excise taxesSmall business

Everywhere this bill has been 2 steps

Introduced

In committee

Reported out

Passed House

Passed Senate

To President

Became law

Feb 4, 2015

Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S775-776; text of measure as introduced: CR S776-777)

Feb 4, 2015

Introduced in Senate

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Latest action February 4, 2015

Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S775-776; text of measure as introduced: CR S776-777)

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