,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #did  ,,in ,,the ,,house ,,of   
,,representatives  ,february #e1 #bjac  
,mr4 ,gerlach 7for himself1 ,mr4 ,neal1 
,mr4 ,paulsen1 ,mr4 ,blumenauer1 ,mr4   
,de,fazio1 and ,mr4 ,mc,henry7          
introduced the following bill2 which was
 referred to the ,committee on ,ways and
 ,means  ,a ,,bill  ,to amend the       
,internal ,revenue ,code of #aihf to    
provide a reduced rate of excise tax on 
beer produced domestically by certain   
qualifying producers4  #a4 ,short title 
,this ,act may be cited as the ,small   
,brewer ,reinvestment and ,expanding    
,workforce ,act or as the ,small ,,brew 
,act4  #b4 ,reduced rate of excise tax  
on beer produced domestically by certain
 qualifying producers  7a7 ,in general  
,paragraph 7#b7 of section #ejea7;a7 of 
the ,internal ,revenue ,code of #aihf is
 amended--  7#a7 by redesignating       
subparagraphs 7,b7 and 7,c7 as          
subparagraphs 7,c7 and 7,d71            
respectively1 and  7#b7 by striking     

subparagraph 7,a7 and inserting the     
following new subparagraphs3  7,a7 ,in  
general ,in the case of a brewer who    
produces not more than #f1jjj1jjj       
barrels of beer during the calendar     
year1 the per barrel rate of tax imposed
 by this section shall be--  7i7 #c4ej  
on the first #fj1jjj qualified barrels  
of production1 and  7ii7 #af on the     
first #a1idj1jjj qualified barrels of   
production to which clause 7i7 does not 
apply4  7,b7 ,qualified barrels of      
production ,for purposes of this        
paragraph1 the term qualified barrels of
 production means1 with respect to any  
brewer for any calendar year1 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 ,states4  4  7b7 ,conforming
 amendments  7#a7 ,subparagraph 7,c7 of 
section #ejea7;a77#b7 of such ,code1 as 
redesignated by this section1 is        
amended--  7,a7 by striking #b1jjj1jjj  

barrel quantity and inserting #f1jjj1jjj
 barrel quantity1 and  7,b7 by striking 
#fj1jjj barrel quantity and inserting   
#fj1jjj and #a1idj1jjj barrel           
quantities4  7#b7 ,subparagraph 7,d7 of 
such section1 as so redesignated1 is    
amended by striking #b1jjj1jjj barrels  
and inserting #f1jjj1jjj barrels4  7c7  
,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 ,act4