[Page S3139]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 3211. Mr. UDALL of Colorado (for himself, Mr. Blunt, Mrs. Shaheen, 
and Mr. Begich) submitted an amendment intended to be proposed to 
amendment SA 3060 proposed by Mr. Wyden to the bill H.R. 3474, to amend 
the Internal Revenue Code of 1986 to allow employers to exempt 
employees with health coverage under TRICARE or the Veterans 
Administration from being taken into account for purposes of the 
employer mandate under the Patient Protection and Affordable Care Act; 
which was ordered to lie on the table; as follows:

       At the appropriate place, insert the following:

            TITLE __--BREWERS EXCISE TAX AND ECONOMIC RELIEF

     SEC. _01. REPEAL OF 1990 TAX INCREASE ON BEER.

       (a) Repeal of 1990 Tax Increase on Beer.--Paragraph (1) of 
     section 5051(a) is amended by striking ``$18'' and inserting 
     ``$9''.
       (b) Tax Relief for Small Breweries.--Subparagraph (A) of 
     section 5051(a)(2) 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.''.
       (c) Effective Date.--The amendments made by this section 
     shall take effect on the date of the enactment of this Act.
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