94th Congress > House > Vote 1159
Description: TO PASS H.R. 3605, TO REDUCE THE EXCISE TAX ON BEER FOR SMALL BREWERS.
Bill summary: (Reported to House from the Committee on Ways and Means with amendment, H. Rept. 94-1346)
Provides that the first 60,000 barrels of beer brewed by a brewery in the United States producing less than 2,000,000 barrels annually for consumption shall be taxable under the Internal Revenue Code at a rate of $7 per barrel (as opposed to the flat rate of $9 per barrel presently imposed).
Applies to controlled groups the 2,000,000 barrel quantity specified in this Act, and apportions the 60,000 barrel
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quantity specified in this Act among the brewers who are component members of such group.
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Bill titles: A bill to amend section 5051 of the Internal Revenue Code of 1954 (relating to the Federal excise tax on beer).
Original source documents: Digest of the Congressional Record vol. 122-137, p. H9808;
Links for more info on the vote: congress.gov
