Section 1 Short title
This Act may be cited as the “Brewers Excise and Economic Relief Act of 2013” or “BEER Act”.
Brewers Excise and Economic Relief Act of 2013
A BILL
To amend the Internal Revenue Code of 1986 to reduce the tax on beer to its pre-1991 level, and for other purposes.
Sec. 2 Repeal of 1990 tax increase on beer
Sec. 3 Tax relief for small breweries
In general— Subparagraph (A) of section 5051(a)(2) of the Internal Revenue Code of 1986 is amended to read as follows:
“(A) Rate per barrel for qualifying brewers—In the case of a brewer who produces not more than 2,000,000 barrels of beer during the calendar year, the per barrel rate of the tax imposed by this section on the first 60,000 barrels of beer which are removed in such year for consumption or sale and which have been brewed or produced by such brewer at qualified breweries in the United States shall be as follows:
“(i) For the first 15,000 barrels removed, $0.
“(ii) For the next 45,000 barrels removed after the barrel quantity specified in clause (i), $3.50.”
Effective date— The amendments made by this section shall take effect on the date of the enactment of this Act.