Small brewer excise tax recalibration legislation, the Small Brewer Reinvestment and Expanding Workforce Act (Small BREW Act), has been introduced in the 114th U.S. Congress which convened on January 6, 2015. On January 8 H.R. 232 was introduced by Representatives Erik Paulsen (R-MN) and Richard E. Neal (D-MA). Joining as original co-sponsors of the bill were Representatives Peter De Fazio (D-OR), Earl Blumenauer (D-OR), Patrick McHenry (R-NC) and Patrick Meehan (R-PA).

The Small BREW Act seeks to reduce the small brewer rate on the first 60,000 barrels by 50 percent (from $7.00 to $3.50/barrel) and institute a new rate $16.00 per barrel on beer production above 60,000 barrels up to 2 million barrels. Breweries with an annual production of 6 million barrels or less would qualify for these tax rates. Legislation introduced in the last Congress, H.R. 494, gained a total of 182 total sponsors. In the Senate, companion legislation S.917 realized 47 total sponsors.