1. Government Affairs Updates

Tax Provisions in Congressional Budget Negotiations Update

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Federal Government Affairs Manager

Samuel Beaver is the federal government affairs manager for the Brewers Association. He has worked in government and federal affairs for the past 15 years, having worked in both the U.S. House of Representatives and the U.S. Senate as a Congressional staffer handling issues ranging from tax to trade to banking policy. He later lobbied on a wide variety of issues in the private sector. Sam is a graduate of the University of Virginia where he discovered his interest in craft beer as a bartender, and his interest in homebrewing with family followed shortly after.

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On May 13, 2025 the House Ways and Means Committee met to mark up the tax provisions of the House Republican budget reconciliation proposal. The markup began at 2:30pm ET and continued late into the evening.

Following the release of the final legislative language and a final approval vote of 26-19, the following provisions of particular interest to small and independent brewers were included:

  • Standard deduction made permanent with a temporary boost on levels from 2025-2028
  • Section 199A qualified business income for pass-through entities made permanent at a rate of 23% from 20%
  • Exclusion on taxation on tips and overtime as previously reported in W2 forms
  • Full expensing for research and development extended from 2025-2029
  • 100% bonus depreciation for business investment from 2025-2029
  • 100% expensing of construction projects in manufacturing and agriculture sectors for which construction begins before the end of 2028 and placed in service date occurs before the end of 2032

The bill now heads to the full House of Representatives, where some negotiations will likely occur on issues such as the State and Local Tax deduction (SALT) before final House consideration and then Senate consideration.

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Link to author biography
Federal Government Affairs Manager

Samuel Beaver is the federal government affairs manager for the Brewers Association. He has worked in government and federal affairs for the past 15 years, having worked in both the U.S. House of Representatives and the U.S. Senate as a Congressional staffer handling issues ranging from tax to trade to banking policy. He later lobbied on a wide variety of issues in the private sector. Sam is a graduate of the University of Virginia where he discovered his interest in craft beer as a bartender, and his interest in homebrewing with family followed shortly after.

See Sam Beaver's Articles