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Titles Actions Overview All Actions Cosponsors Committees Related Bills Subjects Latest Summary All Summaries

Titles (2)

Short Titles

Short Titles - Senate

Short Titles as Introduced

Craft Beverage Modernization and Tax Reform Act of 2019

Official Titles

Official Titles - Senate

Official Titles as Introduced

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

Actions Overview (1)

Date Actions Overview
02/06/2019Introduced in Senate

All Actions (1)

Date All Actions
02/06/2019Read twice and referred to the Committee on Finance.
Action By: Senate

Cosponsors (75)

* = Original cosponsor
CosponsorDate Cosponsored
Sen. Blunt, Roy [R-MO]* 02/06/2019
Sen. Carper, Thomas R. [D-DE]* 02/06/2019
Sen. Roberts, Pat [R-KS]* 02/06/2019
Sen. Stabenow, Debbie [D-MI]* 02/06/2019
Sen. Moran, Jerry [R-KS]* 02/06/2019
Sen. Casey, Robert P., Jr. [D-PA]* 02/06/2019
Sen. Portman, Rob [R-OH]* 02/06/2019
Sen. Bennet, Michael F. [D-CO]* 02/06/2019
Sen. Capito, Shelley Moore [R-WV]* 02/06/2019
Sen. Baldwin, Tammy [D-WI]* 02/06/2019
Sen. Gardner, Cory [R-CO]* 02/06/2019
Sen. Hassan, Margaret Wood [D-NH] 02/07/2019
Sen. Sullivan, Dan [R-AK] 02/12/2019
Sen. Tester, Jon [D-MT] 02/13/2019
Sen. Merkley, Jeff [D-OR] 02/14/2019
Sen. Ernst, Joni [R-IA] 02/14/2019
Sen. Murray, Patty [D-WA] 02/25/2019
Sen. Cantwell, Maria [D-WA] 02/25/2019
Sen. Durbin, Richard J. [D-IL] 02/25/2019
Sen. Klobuchar, Amy [D-MN] 02/25/2019
Sen. Sinema, Kyrsten [D-AZ] 02/26/2019
Sen. Peters, Gary C. [D-MI] 02/26/2019
Sen. Barrasso, John [R-WY] 02/26/2019
Sen. Isakson, Johnny [R-GA] 02/26/2019
Sen. Cortez Masto, Catherine [D-NV] 02/26/2019
Sen. Shaheen, Jeanne [D-NH] 02/28/2019
Sen. Hawley, Josh [R-MO] 02/28/2019
Sen. Johnson, Ron [R-WI] 03/05/2019
Sen. Leahy, Patrick J. [D-VT] 03/05/2019
Sen. Boozman, John [R-AR] 03/05/2019
Sen. Tillis, Thom [R-NC] 03/05/2019
Sen. Heinrich, Martin [D-NM] 03/05/2019
Sen. Daines, Steve [R-MT] 03/05/2019
Sen. Gillibrand, Kirsten E. [D-NY] 03/07/2019
Sen. Harris, Kamala D. [D-CA] 03/07/2019
Sen. Booker, Cory A. [D-NJ] 03/13/2019
Sen. McSally, Martha [R-AZ] 03/13/2019
Sen. Udall, Tom [D-NM] 03/13/2019
Sen. Murkowski, Lisa [R-AK] 03/26/2019
Sen. Menendez, Robert [D-NJ] 03/26/2019
Sen. Duckworth, Tammy [D-IL] 03/26/2019
Sen. King, Angus S., Jr. [I-ME] 03/26/2019
Sen. Wicker, Roger F. [R-MS] 04/01/2019
Sen. Coons, Christopher A. [D-DE] 04/03/2019
Sen. Feinstein, Dianne [D-CA] 04/10/2019
Sen. Blackburn, Marsha [R-TN] 04/10/2019
Sen. Cassidy, Bill [R-LA] 04/29/2019
Sen. Kennedy, John [R-LA] 05/02/2019
Sen. Young, Todd [R-IN] 05/07/2019
Sen. Blumenthal, Richard [D-CT] 05/13/2019
Sen. Hirono, Mazie K. [D-HI] 05/13/2019
Sen. Collins, Susan M. [R-ME] 05/15/2019
Sen. Risch, James E. [R-ID] 05/20/2019
Sen. Hoeven, John [R-ND] 05/20/2019
Sen. Brown, Sherrod [D-OH] 05/20/2019
Sen. Braun, Mike [R-IN] 05/20/2019
Sen. Jones, Doug [D-AL] 05/23/2019
Sen. Murphy, Christopher [D-CT] 05/23/2019
Sen. Rounds, Mike [R-SD] 05/23/2019
Sen. Hyde-Smith, Cindy [R-MS] 05/23/2019
Sen. Cramer, Kevin [R-ND] 06/03/2019
Sen. Rosen, Jacky [D-NV] 06/03/2019
Sen. Graham, Lindsey [R-SC] 06/05/2019
Sen. Fischer, Deb [R-NE] 06/05/2019
Sen. Inhofe, James M. [R-OK] 07/10/2019
Sen. Scott, Rick [R-FL] 07/18/2019
Sen. Schumer, Charles E. [D-NY] 07/30/2019
Sen. Smith, Tina [D-MN] 08/01/2019
Sen. Toomey, Pat [R-PA] 09/10/2019
Sen. Paul, Rand [R-KY] 09/17/2019
Sen. Rubio, Marco [R-FL] 10/22/2019
Sen. Cardin, Benjamin L. [D-MD] 10/24/2019
Sen. Van Hollen, Chris [D-MD] 10/30/2019
Sen. Loeffler, Kelly [R-GA] 07/21/2020
Sen. Cotton, Tom [R-AR] 10/20/2020

Committees (1)

Committees, subcommittees and links to reports associated with this bill are listed here, as well as the nature and date of committee activity and Congressional report number.

Committee / Subcommittee Date Activity Reports
Senate Finance02/06/2019 Referred to

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Latest Summary (1)

There is one summary for S.362. View summaries

Shown Here:
Introduced in Senate (02/06/2019)

Craft Beverage Modernization and Tax Reform Act of 2019

This bill modifies the tax treatment of certain alcoholic beverages to

  • exclude the aging period from the production period for beer, wine, or distilled spirits for purposes of determining whether a taxpayer can expense, rather than capitalize, interest costs paid or incurred during the production period;
  • reduce excise tax rates on beer and distilled spirits;
  • permit the transfer of beer between bonded facilities without payment of tax;
  • increase the amount of the small wine producer tax credit and expand the categories of producers covered by such credit;
  • allow an adjustment to the producer credit for hard cider; and
  • modify the alcohol content limitations that apply to certain wines for tax purposes.

The Department of the Treasury must amend applicable regulations with respect to the use of wholesome products suitable for human consumption in the production of fermented beverages.

The bill also increases funding for the Alcohol and Tobacco Tax and Trade Bureau.