,,ii  #aadth ,,congress  #ast ,session  
,s4 #hjg  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,march #ai1         
#bjae,mr4 ,blunt 7for himself1 ,ms4     
,baldwin1 ,mr4 ,kirk1 ,mrs4 ,shaheen1   
,mr4 ,johnson1 ,mr4 ,bennet1 ,mr4       
,vitter1 and ,mr4 ,peters7 introduced   
the following bill2 which was read twice
 and referred to the ,committee on      
,finance  ,a ,,bill  ,to amend the      
,internal ,revenue ,code of #aihf to    
reform and reset the excise tax on beer1
 and for other purposes4  #a4 ,short    
title ,this ,act may be cited as the    
,fair ,brewers ,excise and ,economic    
,relief ,act or the ,fair ,,beer ,act4  
#b4 ,rate of tax on beer  7a7 ,in       
general ,paragraph 7#a7 of section      
#ejea7;a7 of the ,internal ,revenue     
,code of #aihf is amended to read as    
follows3  7#a7 ,in general ,a tax is    
hereby imposed on all beer brewed or    
produced1 and removed for consumption or
 sale1 within the ,united ,states1 or   
imported into the ,united ,states during

 the calendar year4 ,such tax shall be--
  7,a7 #j on so much of such beer as    
does not exceed #g1adc barrels1  7,b7   
#c4ej per barrel on so much of such beer
 as exceeds #g1adc barrels but does not 
exceed #fj1jjj barrels1  7,c7 #af per   
barrel on so much of such beer as       
exceeds #fj1jjj barrels but does not    
exceed #b1jjj1jjj barrels1 and  7,d7 #ah
 per barrel on so much of such beer as  
exceeds #b1jjj1jjj barrels4  ,such tax  
shall be imposed with respect to every  
barrel containing not more than #ca     
gallons and at a like rate for any other
 quantity or for fractional parts of a  
barrel4  4  7b7 ,conforming amendment   
,paragraph 7#b7 of section #ejea7;a7 of 
the ,internal ,revenue ,code of #aihf is
 amended to read as follows3  7#b7      
,controlled groups ,in the case of a    
controlled group1 the barrel quantities 
specified in paragraph 7#a7 shall be    
apportioned among the brewers who are   
component members of such group in such 
manner as the ,secretary shall by       

regulations prescribed4 ,for purposes of
 the preceding sentence1 the term       
controlled group has the meaning        
assigned to it by subsection 7a7 of     
section #aefc1 except that for such     
purposes the phrase more than #ej       
percent shall be substituted for the    
phrase at least #hj percent in each     
place it appears in such subsection4    
,under regulations prescribed by the    
,secretary or his delegate1 principles  
similar to the principles of the        
preceding two sentences shall be applied
 to a group of brewers under common     
control where one or more of the brewers
 is not a corporation4  4  7c7          
,effective date ,the amendments made by 
this section shall apply to beer removed
 during calendar years beginning after  
,december #ca1 #bjae4