S. 375Senate114th Congress (2015-2017)In Committee

Small BREW Act

Introduced February 4, 2015

Legislative Activity

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SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S775-776; text of measure as introduced: CR S776-777)

February 4, 2015

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SenateIntro Referral

Introduced in Senate

February 4, 2015

SenateIntro Referral

Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S775-776; text of measure as introduced: CR S776-777)

February 4, 2015

Floor Debate

8 members

What members said about S. 375 on the floor

4 Republicans3 Democrats1 Independent
Chuck Grassley
Sen. Chuck GrassleyR-IA · Feb 4, 2015

Mr. President, I rise today to introduce an important piece of regulatory reform legislation. A study released this past fall by the National Association of Manufacturers estimates that U.S. Federal…

Orrin G. Hatch
Sen. Orrin G. HatchR-UT · Feb 4, 2015

Mr. President, today I am introducing a resolution proposing a constitutional amendment to require that Congress and the President handle the American people's money more responsibly and balance the…

Benjamin L. Cardin
Sen. Benjamin L. CardinD-MD · Feb 5, 2015

Mr. President, I am very pleased that Senator Collins and I have introduced legislation known as the Small Brewer Reinvestment and Expanding Workforce Act, S. 375. The two of us have led the effort…

Patrick J. Leahy
Sen. Patrick J. LeahyD-VT · Feb 4, 2015

Mr. President, I want to talk about privacy because privacy is not a partisan issue. It never has been, and never should be. Remember, 30 years ago I was in the minority. The Republicans were in the…

Mike Lee
Sen. Mike LeeR-UT · Feb 4, 2015

Mr. President, the Electronic Communications Privacy Act was first enacted in 1986. I would ask my colleagues, what were you doing in 1986? Mr. President, 1986 was a long time ago. In 1986 I was in…

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Susan M. Collins
Sen. Susan M. CollinsR-ME · Feb 5, 2015

Mr. President, Maine and Maryland have in common not only delicious seafood but also fine craft beers. I am delighted to join my friend and colleague Senator Cardin in support of the legislation that…

Dianne Feinstein
Sen. Dianne FeinsteinD-CA · Feb 4, 2015

Mr. President, even though we have made great strides in the treatment and diagnosis of breast cancer, this disease continues to be the second leading cause of death for women in the United States.…

Angus S. King Jr.
Sen. Angus S. King Jr.I-ME · Feb 5, 2015

Mr. President, first I wish to associate myself with the comments of the Senator from Maryland and my senior colleague from Maine. I know this industry is growing in Maine. It is entrepreneurial,…

Benjamin L. Cardin
Sen. Benjamin L. CardinD-MD · Feb 4, 2015

Mr. President, I am pleased to rise today with my friend and colleague, the senior Senator from Maine, Senator Collins, to re- introduce the Small Brewer Reinvestment & Expanding Workforce Act of…

Benjamin L. Cardin
Sen. Benjamin L. CardinD-MD · Feb 4, 2015

Mr. President, I am pleased to rise today with my friend and colleague, the senior Senator from Maine, Senator Collins, to re- introduce the Small Brewer Reinvestment & Expanding Workforce Act of…

Bill Text

Latest available legislative text

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Introduced in SenateIssued February 4, 2015

II

114th CONGRESS

1st Session

S. 375

IN THE SENATE OF THE UNITED STATES

February 4, 2015

Mr. Cardin (for himself, Ms. Collins, Ms. Baldwin, Mr. Cochran, Mr. Blumenthal, Mr. Kirk, Mr. Carper, Ms. Murkowski, Mr. Casey, Mr. Portman, Ms. Cantwell, Mr. Coons, Mr. Heinrich, Ms. Hirono, Mr. King, Mr. Leahy, Mr. Markey, Mr. Menendez, Mr. Merkley, Ms. Mikulski, Mr. Murphy, Mr. Sanders, Mr. Schumer, Mr. Wyden, and Ms. Klobuchar) 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 or as the Small BREW Act.

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 such Code, 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.