,i #aac? ,,congress #a/ ,session ,h4 ,r4 #did ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,febru>y #e1 #bjac ,mr4 ,g]la* 7= himself1 ,mr4 ,neal1 ,mr4 ,pauls51 ,mr4 ,blum5au]1 ,mr4 ,de,fazio1 & ,mr4 ,mc,henry7 introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to provide a r$uc$ rate ( excise tax on be] produc$ dome/ically by c]ta9 qualify+ produc]s4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,small ,brew] ,re9ve/m5t & ,exp&+ ,work=ce ,act or z ! ,small ,,brew ,act4 #b4 ,r$uc$ rate ( excise tax on be] produc$ dome/ically by c]ta9 qualify+ produc]s 7a7 ,9 g5]al ,p>agraph 7#b7 ( section #ejea7;a7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$-- 7#a7 by r$esignat+ subp>agraphs 7,b7 & 7,c7 z subp>agraphs 7,c7 & 7,d71 respectively1 & 7#b7 by /rik+ subp>agraph 7,a7 & ins]t+ ! foll[+ new subp>agraphs3 7,a7 ,9 g5]al ,9 ! case ( a brew] :o produces n m ?an #f1jjj1jjj b>rels ( be] dur+ ! cal5d> ye>1 ! p] b>rel rate ( tax impos$ by ?is section %all be-- 7i7 #c4ej on ! fir/ #fj1jjj qualifi$ b>rels ( production1 & 7ii7 #af on ! fir/ #a1idj1jjj qualifi$ b>rels ( production to :i* clause 7i7 does n apply4 7,b7 ,qualifi$ b>rels ( production ,= purposes ( ?is p>agraph1 ! t]m qualifi$ b>rels ( production means1 ) respect to any brew] = any cal5d> ye>1 ! numb] ( b>rels ( be] :i* are remov$ 9 su* ye> = consumption or sale & :i* h be5 brew$ or produc$ by su* brew] at qualifi$ brew]ies 9 ! ,unit$ ,/ates4 4 7b7 ,con=m+ am5dm5ts 7#a7 ,subp>agraph 7,c7 ( section #ejea7;a77#b7 ( su* ,code1 z r$esignat$ by ?is section1 is am5d$-- 7,a7 by /rik+ #b1jjj1jjj b>rel quantity & ins]t+ #f1jjj1jjj b>rel quantity1 & 7,b7 by /rik+ #fj1jjj b>rel quantity & ins]t+ #fj1jjj & #a1idj1jjj b>rel quantities4 7#b7 ,subp>agraph 7,d7 ( su* section1 z s r$esignat$1 is am5d$ by /rik+ #b1jjj1jjj b>rels & ins]t+ #f1jjj1jjj b>rels4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to be] remov$ dur+ cal5d> ye>s beg9n+ aft] ! date ( ! enactm5t ( ?is ,act4