I
111th CONGRESS
1st Session
H. R. 836
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.
Short title
This Act may be cited as the
Brewers Excise and Economic Relief Act
of 2009
.
Repeal of 1990 tax increase on beer
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
.
Effective date
The amendment made by subsection (a) shall take effect on the date of the enactment of this Act.
Tax relief for small breweries
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—
by striking
$7
in the heading and inserting
$3.50
, and
by striking
$7
in the text and inserting $3.50
.
Effective date
The amendment made by subsection (a) shall take effect on the date of the enactment of this Act.