S. 917Senate113th Congress (2013-2015)In Committee

Small Brewer Reinvestment and Expanding Workforce Act of 2013

Introduced May 9, 2013

Legislative Activity

Stay on top of the latest movement without scrolling through every action

2 earlier actions
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S3332)

May 9, 2013

View full timeline
SenateIntro Referral

Introduced in Senate

May 9, 2013

SenateIntro Referral

Sponsor introductory remarks on measure. (CR S3331-3332)

May 9, 2013

SenateIntro Referral

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S3332)

May 9, 2013

Floor Debate

7 members

What members said about S. 917 on the floor

3 Republicans3 Democrats1 Independent
Bernard Sanders
Sen. Bernard SandersI-VT · May 9, 2013

Mr. President, as the Chairman of the Veterans' Affairs Committee, I have pledged to improve and expand employment training and development programs for our Nation's servicemembers and veterans.…

Benjamin L. Cardin
Sen. Benjamin L. CardinD-MD · May 9, 2013

Mr. President, next week is American Craft Beer Week so I am pleased to rise today with my friend and colleague, the senior Senator from Maine, Senator Collins, to introduce the Small Brewer…

Ron Wyden
Sen. Ron WydenD-OR · May 9, 2013

Mr. President, when my colleagues and I went to college, things were a lot different. We took out loans, but those loans were manageable, and there were jobs waiting after graduation. Today, too…

Thad Cochran
Sen. Thad CochranR-MS · May 9, 2013

Mr. President, on January 1, 2013, the Centers for Medicare and Medicaid Services began implementing a final rule to prohibit compounding pharmacies that prepare medications used in implanted…

John McCain
Sen. John McCainR-AZ · May 9, 2013

Today I am introducing the Television Consumer Freedom Act of 2013. The legislation has three principal objectives: One, encourage the wholesale and retail unbundling of programming by distributors…

Show 3 more
Tim Kaine
Sen. Tim KaineD-VA · May 9, 2013

Mr. President, the battlefields on American soil contain our national history and commemorate the events that made our nation what it is today. Too many of these sites are open to urban development…

Benjamin L. Cardin
Sen. Benjamin L. CardinD-MD · May 9, 2013

Mr. President, next week is American Craft Beer Week so I am pleased to rise today with my friend and colleague, the senior Senator from Maine, Senator Collins, to introduce the Small Brewer…

John Cornyn
Sen. John CornynR-TX · May 9, 2013

Mr. President, I ask unanimous consent that the text of the bill be printed in the Record.

Bill Text

Latest available legislative text

Reading Mode
Latest
Introduced in SenateIssued May 9, 2013

II

113th CONGRESS

1st Session

S. 917

IN THE SENATE OF THE UNITED STATES

May 9, 2013

Mr. Cardin (for himself, Ms. Collins, Ms. Baldwin, Mr. Begich, Mr. Cochran, Mr. Coons, Mr. Cowan, Mr. Menendez, Mr. Merkley, Ms. Mikulski, Mr. Sanders, Mr. Schumer, Mr. Tester, Mr. Wicker, Mr. Wyden, Mr. Carper, Mr. Portman, and Mr. King) introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to provide a reduced rate of excise tax on beer produced domestically by certain qualifying producers.

1.

Short title

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

2.

Reduced rate of excise tax on beer produced domestically by certain qualifying producers

(a)

In general

Paragraph (2) of section 5051(a) of the Internal Revenue Code of 1986 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) of the Internal Revenue Code of 1986, 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.