H.R. 1306

To amend the Internal Revenue Code of 1986 to reduce the tax on beer to its pre-1991 level.

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I

109th CONGRESS

1st Session

H. R. 1306

IN THE HOUSE OF REPRESENTATIVES

March 15, 2005

Mr. English of Pennsylvania (for himself and Mr. Pomeroy) 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.

1.

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.