Provisions of the Craft Beverage Modernization and Tax Reform Act of 2019 (S. 362; H.R. 1175) were included in the year-end legislative package addressing further COVID relief measures and government operational funding, signed into law by the President on December 27. The legislation makes permanent the tax and other provisions passed as part of the Tax Cut and Jobs Act which was signed into law in the closing days of 2017 on a temporary, two-year basis. Specific tax provisions relating to beer include: reducing the federal excise tax to $3.50 per barrel on the first 60,000 barrels for domestic brewers producing fewer than 2 million barrels annually; reducing the federal excise tax to $16 per barrel on the first 6 million barrels for all other brewers and all beer importers; keeping the excise tax at the current $18 per barrel rate for barrelage over 6 million. Additional provisions address the in-bond transfer of beer between breweries and modifications to the single taxpayer rule for beer, wine, and spirits.