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United States · Bill · S

S. 236 (115th)

Craft Beverage Modernization and Tax Reform Act of 2017

referredUnited States· United States Congress· EN

Introduced

30 January 2017

Last action

30 January 2017 · Introduced

Status

Read twice and referred to the Committee on Finance.

Sponsors

Sen. Wyden, Ron [D-OR], Sen. Blunt, Roy [R-MO], Sen. Carper, Thomas R. [D-DE], Sen. Roberts, Pat [R-KS], Sen. Stabenow, Debbie [D-MI], Sen. Moran, Jerry [R-KS], Sen. Casey, Robert P., Jr. [D-PA], Sen. Portman, Rob [R-OH], Sen. Bennet, Michael F. [D-CO], Sen. Capito, Shelley Moore [R-WV], Sen. Baldwin, Tammy [D-WI], Sen. Gardner, Cory [R-CO], Sen. Johnson, Ron [R-WI], Sen. Klobuchar, Amy [D-MN], Sen. Menendez, Robert [D-NJ], Sen. Tillis, Thomas [R-NC], Sen. Feinstein, Dianne [D-CA], Sen. Cantwell, Maria [D-WA], Sen. Shaheen, Jeanne [D-NH], Sen. Merkley, Jeff [D-OR], Sen. Peters, Gary C. [D-MI], Sen. Murray, Patty [D-WA], Sen. Wicker, Roger F. [R-MS], Sen. Ernst, Joni [R-IA], Sen. Leahy, Patrick J. [D-VT], Sen. Coons, Christopher A. [D-DE], Sen. Boozman, John [R-AR], Sen. Gillibrand, Kirsten E. [D-NY], Sen. Murkowski, Lisa [R-AK], Sen. Murphy, Christopher [D-CT], Sen. Booker, Cory A. [D-NJ], Sen. King, Angus S., Jr. [I-ME], Sen. Hoeven, John [R-ND], Sen. Duckworth, Tammy [D-IL], Sen. Hassan, Margaret Wood [D-NH], Sen. Hirono, Mazie K. [D-HI], Sen. Kennedy, John [R-LA], Sen. Tester, Jon [D-MT], Sen. Udall, Tom [D-NM], Sen. Cochran, Thad [R-MS], Sen. Barrasso, John [R-WY], Sen. Isakson, Johnny [R-GA], Sen. Brown, Sherrod [D-OH], Sen. Heinrich, Martin [D-NM], Sen. Sullivan, Dan [R-AK], Sen. Young, Todd [R-IN], Sen. Daines, Steve [R-MT], Sen. Heitkamp, Heidi [D-ND]

Subjects

Taxation

Source updated

10 January 2026

Taxation

Official sourceDownload fileView documentsShare

Summary

Craft Beverage Modernization and Tax Reform Act of 2017 This bill amends the Internal Revenue Code, with respect to the tax treatment of certain alcoholic beverages, to: exclude the aging period from the production period for beer, wine, or distilled spirits for purposes of determining whether a taxpayer can expense, rather than capitalize, interest costs paid or incurred during the production period; reduce excise tax rates on beer and distilled spirits; modify the small wine producer tax credit to increase the amount of the credit, expand the producers that are covered, and specify an adjustment for hard cider; modify the alcohol content limitations that apply to certain wines for tax purposes; specify definitions for "mead" and "low alcohol by volume wine;" modify requirements for records, statements, and returns for certain breweries; and permit the transfer of beer between bonded facilities without payment of tax. The Department of the Treasury must amend applicable regulations with respect to the use of wholesome products suitable for human consumption in the production of fermented beverages.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 30 January 2017

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 30 January 2017

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in Senate (text)

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  • Introduced in Senate (text)

    Introduced in Senate · EN · 30 January 2017

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  • Introduced in Senate (PDF)

    Introduced in Senate · EN · 30 January 2017

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  • Introduced in Senate

    summary · EN · 30 January 2017

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Sponsors

Showing 48 of 58 sponsors and actors.

Related records

Sources

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