,i #aai? ,,congress #b;d ,session ,h4 ,r4 #ajhgg ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,octob] #bb1 #bjbf,mr4 ,kelly ( ,p5nsylvania 7= himself1 ,mr4 ,s*neid]1 ,mr4 ,?ompson ( ,p5nsylvania1 ,ms4 ,/rickl&1 ,mr4 ,hurd ( ,colorado1 ,mr4 ,l>son ( ,connecticut1 & ,mr4 ,riley ( ,new ,york7 introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to e/abli% a cr$it aga9/ ! excise tax on be] = brew]s t donate sp5t gra9 = local agricultural use4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,brews to ,b>ns ,act ( #bjbf4 #b4 ,brew] sp5t gra9 cr$it 7a7 ,9 g5]al ,subp>t ,d ( "p #a ( sub*apt] ,a ( *apt] #ea ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new section3 #ejeg4 ,cr$it = sp5t gra9 donat$ = local agricultural use 7a7 ,9 g5]al ,!re %all be all[$ z a cr$it aga9/ ! tax impos$ by section #ejea = ! cal5d> ye> on be] brew$ by a brew] an am\nt equal to ! product (-- 7#a7 #j4jh1 multipli$ by 7#b7 ! numb] ( dry weight p\nds ( sp5t gra9 byproduct contribut$ or gift$ by ! brew] dur+ ! cal5d> ye> to an unrelat$ p]son = local agricultural use by su* p]son4 7b7 ,limitation ,! cr$it all[$ "u subsection 7a7 %all n exce$ an am\nt equal to-- 7#a7 = any p]iod dur+ a cal5d> ye>1 ! total tax impos$ = su* p]iod by section #ejea on be] brew$ & remov$ by ! brew]1 & 7#b7 = all p]iods dur+ a cal5d> ye>1 #ce1jjj4 7c7 ,def9itions & special rules ,= purposes ( ?is section-- 7#a7 ,local agricultural use 7,a7 ,9 g5]al ,agricultural use ( sp5t gra9 %all include use 9 compo/+1 soil am5dm5t1 mu%room cultivation1 & z animal fe$4 7,b7 ,local ,no agricultural use %all be consid]$ local unless su* use is n m ?an #ajj miles f ! location ( ! be] brew+ process f :i* ! sp5t gra9 byproduct 0 d]iv$4 7#b7 ,sp5t gra9 byproduct 7,a7 ,9 g5]al ,! t]m sp5t gra9 byproduct means ! byproduct mat]ial rema9+ f gra9 us$ by a brew] 9 ! production ( be]4 7,b7 ,dry weight p\nds ,! numb] ( p\nds ( sp5t gra9 byproduct tak5 into acc\nt "u subsection 7a77#b7 %all be det]m9$ bas$ on ! dry weight ( all gra9 +r$i5ts us$ 9 ! be] brew+ process f :i* ! sp5t gra9 byproduct 0 d]iv$4 7#c7 ,records ,any brew] t makes a claim = cr$it "u ?is section %all keep su* records relat+ to su* claim 79 su* =m1 conta9+ su* in=mation1 & = su* p]iod7 z ! ,secret>y %all by regulation prescribe1 includ+ records ( dry gra9 weight1 receipts docum5t+ contributions or gifts ( sp5t gra91 & c]tifications ( end-use & location f p]sons to :om sp5t gra9s 7 contribut$ or gift$4 4 7b7 ,cl]ical am5dm5t ,! table ( sections = subp>t ,d ( "p #a ( sub*apt] ,a ( *apt] #ea ( su* ,code is am5d$ by add+ at ! end ! foll[+ new item3 ,sec4 #ejeg4 ,cr$it = sp5t gra9 donat$ = local agricultural use4 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxes impos$ on be] remov$ aft] ,decemb] #ca1 #bjbf4