Small Brewer Federal Excise Tax Legislation Introduced in House and Senate

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H.R. 232, the Small Brewer Reinvestment and Expanding Workforce Act (Small BREW Act), was introduced in the 114th U.S. Congress on January 8 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). On February 4, Senators Ben Cardin (D-MD) and Susan Collins (R-ME) introduced S. 375 in the U.S. Senate.
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.

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