Fair Brewers Excise and Economic Relief Act

“(1) In general—A tax is hereby imposed on all beer brewed or produced, and removed for consumption or sale, within the United States, or imported into the United States during the calendar year. Such tax shall be—

“(A) $0 on so much of such beer as does not exceed 7,143 barrels,

“(B) $3.50 per barrel on so much of such beer as exceeds 7,143 barrels but does not exceed 60,000 barrels,

“(C) $16 per barrel on so much of such beer as exceeds 60,000 barrels but does not exceed 2,000,000 barrels, and

“(D) $18 per barrel on so much of such beer as exceeds 2,000,000 barrels.”

“(2) Controlled groups—In the case of a controlled group, the barrel quantities specified in paragraph (1) shall be apportioned among the brewers who are component members of such group in such manner as the Secretary shall by regulations prescribed. For purposes of the preceding sentence, the term “controlled group” has the meaning assigned to it by subsection (a) of section 1563, except that for such purposes the phrase “more than 50 percent” shall be substituted for the phrase “at least 80 percent” in each place it appears in such subsection. Under regulations prescribed by the Secretary or his delegate, principles similar to the principles of the preceding two sentences shall be applied to a group of brewers under common control where one or more of the brewers is not a corporation.”