S.Amdt. 3184

SA 3184. Mr. CARDIN (for himself, Ms. Collins, Mr. Casey, Mrs. Shaheen, Mr. Portman, Mr. King, Mr. Wicker, Mr. Coons, Ms. Hirono, Mr. Schumer, Mr. Leahy, Ms. Mikulski, Ms. Ayotte, Mr. Begich, Mr. Heinrich, Mr. Udall of Colorado, Ms. Murkowski, Mr. Schatz, and Mr. Roberts) submitted an amendment intended to be proposed by him 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 end, add the following:

TITLE _--SMALL BREWER REINVESTMENT

SEC. _01. SHORT TITLE.

This Act may be cited as the “Small Brewer Reinvestment and Expanding Workforce Act of 2013”.

SEC. _02. REDUCED RATE OF EXCISE TAX ON BEER PRODUCED DOMESTICALLY BY CERTAIN QUALIFYING PRODUCERS.

(a) In General.--Paragraph (2) of section 5051(a) is amended--

(1) by redesignating subparagraphs (B) and (C) as subparagraphs (C) and (D), respectively, and

(2) by striking subparagraph (A) and inserting the following new subparagraphs:

“(A) In general.--In the case of a brewer who produces not more than 6,000,000 barrels of beer during the calendar year, the per barrel rate of tax imposed by this section shall be--

“(i) $3.50 on the first 60,000 qualified barrels of production, and

“(ii) $16 on the first 1,940,000 qualified barrels of production to which clause (i) does not apply.

“(B) Qualified barrels of production.--For purposes of this paragraph, the term ‘qualified barrels of production' means, with respect to any brewer for any calendar year, the number of 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.”.

(b) Conforming Amendments.--

(1) Subparagraph (C) of section 5051(a)(2), as redesignated by this section, is amended--

(A) by striking “2,000,000 barrel quantity” and inserting “6,000,000 barrel quantity”, and

(B) by striking “60,000 barrel quantity” and inserting “60,000 and 1,940,000 barrel quantities”.

(2) Subparagraph (D) of such section, as so redesignated, is amended by striking “2,000,000 barrels” and inserting “6,000,000 barrels”.

(c) Effective Date.--The amendments made by this section shall apply to beer removed during calendar years beginning after the date of the enactment of this Act.