Craft Beverage Modernization and Tax Reform Act of 2017

S. 236 · 115th Congress · Jan 30, 2017 · Lineage

A BILL

To amend the Internal Revenue Code of 1986 to reform taxation of alcoholic beverages.

1. Short title; table of contents; rule of construction

(a)

Short title— This Act may be cited as the “Craft Beverage Modernization and Tax Reform Act of 2017”.

(b)

Table of contents— The table of contents of this Act is as follows:

(c)

Rule of construction— Nothing in this Act, the amendments made by this Act, or any regulation promulgated under this Act or the amendments made by this Act, shall be construed to preempt, supersede, or otherwise limit or restrict any State, local, or tribal law that prohibits or regulates the production or sale of distilled spirits, wine, or malt beverages.

Lineage

Jan 30, 2017viewing Introduced in Senate Mr. Wyden (for himself, Mr. Blunt, Mr. Carper, Mr. Roberts, Ms. Stabenow, Mr. Moran, Mr. Casey, Mr. Portman, Mr. Bennet, Mrs. Capito, Ms. Baldwin, and Mr. Gardner) introduced the following bill; which was read twice and referred to the Committee on Finance

Craft Beverage Modernization and Tax Reform Act of 2017

1. Short title; table of contents; rule of construction

Cite this provision

Incoming references