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United States · Bill · S

S. 362 (116th)

Craft Beverage Modernization and Tax Reform Act of 2019

referredUnited States· United States Congress· EN

Introduced

6 February 2019

Last action

6 February 2019 · 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. Hassan, Margaret Wood [D-NH], Sen. Sullivan, Dan [R-AK], Sen. Tester, Jon [D-MT], Sen. Merkley, Jeff [D-OR], Sen. Ernst, Joni [R-IA], Sen. Murray, Patty [D-WA], Sen. Cantwell, Maria [D-WA], Sen. Durbin, Richard J. [D-IL], Sen. Klobuchar, Amy [D-MN], Sen. Sinema, Kyrsten [I-AZ], Sen. Peters, Gary C. [D-MI], Sen. Barrasso, John [R-WY], Sen. Isakson, Johnny [R-GA], Sen. Cortez Masto, Catherine [D-NV], Sen. Shaheen, Jeanne [D-NH], Sen. Hawley, Josh [R-MO], Sen. Johnson, Ron [R-WI], Sen. Leahy, Patrick J. [D-VT], Sen. Boozman, John [R-AR], Sen. Tillis, Thomas [R-NC], Sen. Heinrich, Martin [D-NM], Sen. Daines, Steve [R-MT], Sen. Gillibrand, Kirsten E. [D-NY], Sen. Harris, Kamala D. [D-CA], Sen. Booker, Cory A. [D-NJ], Sen. McSally, Martha [R-AZ], Sen. Udall, Tom [D-NM], Sen. Murkowski, Lisa [R-AK], Sen. Menendez, Robert [D-NJ], Sen. Duckworth, Tammy [D-IL], Sen. King, Angus S., Jr. [I-ME], Sen. Wicker, Roger F. [R-MS], Sen. Coons, Christopher A. [D-DE], Sen. Feinstein, Dianne [D-CA], Sen. Blackburn, Marsha [R-TN], Sen. Cassidy, Bill [R-LA]

Subjects

Taxation

Source updated

10 January 2026

Taxation

Official sourceDownload fileView documentsShare

Summary

Craft Beverage Modernization and Tax Reform Act of 2019 This bill modifies 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; permit the transfer of beer between bonded facilities without payment of tax; increase the amount of the small wine producer tax credit and expand the categories of producers covered by such credit; allow an adjustment to the producer credit for hard cider; and modify the alcohol content limitations that apply to certain wines for tax purposes. 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. The bill also increases funding for the Alcohol and Tobacco Tax and Trade Bureau.

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

Timeline

  1. 6 February 2019

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 6 February 2019

    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 · 6 February 2019

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  • Introduced in Senate (PDF)

    Introduced in Senate · EN · 6 February 2019

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  • Introduced in Senate

    summary · EN · 6 February 2019

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Sponsors

Showing 48 of 78 sponsors and actors.

Related records

Sources

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