A bill to amend section 5051 of the Internal Revenue Code of 1954 (relating to the Federal excise tax on beer).

Summary

Provides that the first 60,000 barrels of beer brewed by a brewery in the United States producing less than 2,000,000 barrels annually for consumption shall be taxable under the Internal Revenue Code at a rate of $7 per barrel (as opposed to the flat rate of $9 per barrel presently imposed).

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Documents

3 official files

• Public Law (PDF)

  Public Law · EN · 18 October 1976

  ViewDownloadOpen at official source

• Reported to House with amendment(s)

  summary · EN · 19 July 1976

  Open at official source

• Introduced in House

  summary · EN · 24 February 1975

  Open at official source

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