Text: H.R.836 — 111th Congress (2009-2010)All Bill Information (Except Text)

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Introduced in House (02/03/2009)


111th CONGRESS
1st Session
H. R. 836

To amend the Internal Revenue Code of 1986 to reduce the tax on beer to its pre-1991 level, and for other purposes.


IN THE HOUSE OF REPRESENTATIVES
February 3, 2009

Mr. Pomeroy (for himself, Mr. Latham, Mr. Sam Johnson of Texas, Mr. Kind, Mr. Cantor, Mr. Tiberi, Mr. Davis of Alabama, Mr. Boustany, Mr. Crowley, Mr. Higgins, Mr. Heller, and Mr. Pascrell) introduced the following bill; which was referred to the Committee on Ways and Means


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.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “Brewers Excise and Economic Relief Act of 2009”.

SEC. 2. Repeal of 1990 tax increase on beer.

(a) In general.—Paragraph (1) of section 5051(a) of the Internal Revenue Code of 1986 (relating to imposition and rate of tax on beer) is amended by striking “$18” and inserting “$9”.

(b) Effective date.—The amendment made by subsection (a) shall take effect on the date of the enactment of this Act.

SEC. 3. Tax relief for small breweries.

(a) In general.—Subparagraph (A) of section 5051(a)(2) of the Internal Revenue Code of 1986 (relating to a reduced rate of tax for certain domestic production) is amended—

(1) by striking “$7” in the heading and inserting “$3.50”, and

(2) by striking “$7” in the text and inserting “$3.50”.

(b) Effective date.—The amendment made by subsection (a) shall take effect on the date of the enactment of this Act.