S.Amdt. 3211

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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