United States 115th Congress Status: In Committee Bipartisan · 148 R · 101 D · 2 I cosponsors

HR 747 — Craft Beverage Modernization and Tax Reform Act of 2017

Last action — Referred to the House Committee on Ways and Means.

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  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed House
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 115th Congress. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Summary

Craft Beverage Modernization and Tax Reform Act of 2017 This bill amends the Internal Revenue Code, with respect to the tax treatment of certain alcoholic beverages, to: exclude the aging period from the production period for beer, wine, or distilled spirits for purposes of determining whether a taxpayer can expense, rather than capitalize, interest costs paid or incurred during the production period; reduce excise tax rates on beer and distilled spirits; modify the small wine producer tax credit to increase the amount of the credit, expand the producers that are covered, and specify an adjustment for hard cider; modify the alcohol content limitations that apply to certain wines for tax purposes; specify definitions for "mead" and "low alcohol by volume wine;" modify requirements for records, statements, and returns for certain breweries; and permit the transfer of beer between bonded facilities without payment of tax. The Department of the Treasury must amend applicable regulations with respect to the use of wholesome products suitable for human consumption in the production of fermented beverages.

Bill Text

How this bill changes current law

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AI-generated reading aid from the bill's amendatory text — verify against the official bill.

The bill reforms taxation of alcoholic beverages, specifically by reducing excise tax rates on beer and wine, and modifying certain regulatory measures related to the production of fermented beverages.

  • Section 5051(a)

    The rate of such tax shall be-- → the rate of such tax shall be--

    This update clarifies the structure of the tax rate on beer.

  • Section 5051(a)(1)

    $7 → $3.50

    This reduces the excise tax rate for certain domestic production of beer.

  • Section 5051(a)(1)

    $7 → $3.50

    This further reduces the excise tax rate for an additional category of beer.

  • Section 5051(a)

    the rate of tax applicable under clause (i) of paragraph (1)(A) → the rate of tax applicable under clause (i) of paragraph (1)(A) (referred to in this paragraph as the `reduced tax rate`)

    This clarification allows assignment of lower tax rates for foreign manufacturers.

  • Section 263A(f)

    For purposes of this subsection, the production period shall not include the aging period for-- → For purposes of this subsection, the production period shall not include the aging period for--

    This establishes an exemption for the aging process of beer, wine, and distilled spirits in tax calculations.

  • Section 263A(f)

    the alcohol content level → the alcohol content level for application of excise tax rates.

    This adjustment changes the threshold for excise tax application concerning wine.

  • Section 5002(a)(8)

    except such spirits that are unfit for use for beverage purposes. → except such spirits that are unfit for use for beverage purposes.

    This confirms the standard exclusion of unfit spirits from being considered in production costs.

Action History

  1. Introduced in House

  2. Introduced in House

  3. Referred to the House Committee on Ways and Means.

Sponsors

Sponsorship breakdown

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1 sponsors · 250 co-sponsors · 296 not signed on

Sponsors (1)

Co-sponsors (250)

Not signed on (296)

296 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

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Subjects

taxation
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Frequently asked questions

What does HR 747 do?
Craft Beverage Modernization and Tax Reform Act of 2017 This bill amends the Internal Revenue Code, with respect to the tax treatment of certain alcoholic beverages, to: exclude the aging period from the production period for beer, wine, or distilled spirits for purposes of determining whether a taxpayer can expense, rather than capitalize, interest costs paid or incurred during the production period; reduce excise tax rates on beer and distilled spirits; modify the small wine producer tax credit to increase the amount of the credit, expand the producers that are covered, and specify an adjustment for hard cider; modify the alcohol content limitations that apply to certain wines for tax purposes; specify definitions for "mead" and "low alcohol by volume wine;" modify requirements for records, statements, and returns for certain breweries; and permit the transfer of beer between bonded facilities without payment of tax. The Department of the Treasury must amend applicable regulations with respect to the use of wholesome products suitable for human consumption in the production of fermented beverages.
Who sponsors HR 747?
HR 747 is sponsored by Paulsen, Erik (Republican), Kind, Ron (Democratic), McHenry, Patrick T. (Republican), DeFazio, Peter A. (Democratic), Tiberi, Patrick J. (Republican), Blumenauer, Earl (Democratic), Reichert, David G. (Republican), Thompson, Mike (Democratic), Newhouse, Dan (Republican), Pingree, Chellie (Democratic), Kelly, Mike (Republican), Emmer, Tom (Republican), Amodei, Mark E. (Republican), Davis, Danny K. (Democratic), DelBene, Suzan K. (Democratic), Renacci, James B. (Republican), Meehan, Patrick (Republican), Norton, Eleanor Holmes (Democratic), Cramer, Kevin (Republican), Buck, Ken (Republican), Pascrell, Bill (Democratic), Banks, Jim (Republican), Schrader, Kurt (Democratic), Rice, Tom (Republican), Calvert, Ken (Republican), Pearce, Stevan (Republican), Farenthold, Blake (Republican), Welch, Peter (Democratic), Loebsack, David (Democratic), Chabot, Steve (Republican), Hultgren, Randy (Republican), Garamendi, John (Democratic), Lance, Leonard (Republican), Curbelo, Carlos (Republican), Turner, Michael R. (Republican), Lewis, Jason (Republican), Hudson, Richard (Republican), MacArthur, Thomas (Republican), Vargas, Juan (Democratic), Dent, Charles W. (Republican), Wagner, Ann (Republican), DeGette, Diana (Democratic), Sires, Albio (Democratic), Tipton, Scott R. (Republican), Bonamici, Suzanne (Democratic), Davidson, Warren (Republican), Collins, Chris (Republican), Faso, John J. (Republican), Wenstrup, Brad R. (Republican), Peters, Scott H. (Democratic), Watson Coleman, Bonnie (Democratic), Davis, Rodney (Republican), Beatty, Joyce (Democratic), Mast, Brian J. (Republican), Joyce, David P. (Republican), Higgins, Brian (Democratic), Yarmuth, John A. (Democratic), Comstock, Barbara (Republican), Scott, Robert C. "Bobby" (Democratic), Brownley, Julia (Democratic), Lamborn, Doug (Republican), Marino, Tom (Republican), Nolan, Richard M. (Democratic), Carbajal, Salud O. (Democratic), Sánchez, Linda T. (Democratic), Holding, George (Republican), Green, Gene (Democratic), Gibbs, Bob (Republican), Huizenga, Bill (Republican), Wittman, Robert J. (Republican), Issa, Darrell (Republican), LoBiondo, Frank A. (Republican), Larson, John B. (Democratic), Pallone, Frank (Democratic), Rosen, Jacky (Democratic), Gallagher, Mike (Republican), Cheney, Liz (Republican), Doyle, Michael F. (Democratic), Slaughter, Louise McIntosh (Democratic), Smith, Christopher H. (Republican), Norcross, Donald (Democratic), Polis, Jared (Democratic), Walberg, Tim (Republican), Quigley, Mike (Democratic), Womack, Steve (Republican), Ryan, Tim (Democratic), Fudge, Marcia L. (Democratic), Walorski, Jackie (Republican), Luján, Ben Ray (Democratic), Aguilar, Pete (Democratic), Frelinghuysen, Rodney P. (Republican), Valadao, David G. (Republican), Sanford, Mark (Republican), Williams, Roger (Republican), Stefanik, Elise M. (Republican), King, Peter T. (Republican), Young, Don (Republican), Swalwell, Eric (Democratic), Kuster, Ann M. (Democratic), Rutherford, John H. (Republican), Johnson, Bill (Republican), Pocan, Mark (Democratic), Dingell, Debbie (Democratic), Kildee, Daniel T. (Democratic), Conyers, John, Jr. (Democratic), Hunter, Duncan D. (Republican), Latta, Robert E. (Republican), Beyer, Donald S. (Democratic), Royce, Edward R. (Republican), LaMalfa, Doug (Republican), Lujan Grisham, Michelle (Democratic), Nunes, Devin (Republican), Napolitano, Grace F. (Democratic), Cook, Paul (Republican), Brooks, Mo (Republican), Gosar, Paul A. (Republican), Shimkus, John (Republican), Torres, Norma J. (Democratic), Duncan, Jeff (Republican), Velázquez, Nydia M. (Democratic), Lieu, Ted (Democratic), Blackburn, Marsha (Republican), Kaptur, Marcy (Democratic), Tenney, Claudia (Republican), Perry, Scott (Republican), Thompson, Bennie G. (Democratic), McKinley, David B. (Republican), Lynch, Stephen F. (Democratic), Sinema, Kyrsten (Independent), Payne, Donald M. (Democratic), Palazzo, Steven M. (Republican), Cicilline, David N. (Democratic), Herrera Beutler, Jaime (Republican), Jenkins, Lynn (Republican), Davis, Susan A. (Democratic), Clark, Katherine M. (Democratic), Harris, Andy (Republican), Coffman, Mike (Republican), Raskin, Jamie (Democratic), Walden, Greg (Republican), Lawson, Al, Jr. (Democratic), Moore, Gwen (Democratic), Duffy, Sean P. (Republican), Collins, Doug (Republican), Peterson, Collin C. (Democratic), Barr, Andy (Republican), Courtney, Joe (Democratic), Culberson, John Abney (Republican), Upton, Fred (Republican), Moolenaar, John R. (Republican), Roby, Martha (Republican), Bacon, Don (Republican), Smucker, Lloyd (Republican), Serrano, Jose E. (Democratic), Matsui, Doris O. (Democratic), Takano, Mark (Democratic), Brady, Robert A. (Democratic), McMorris Rodgers, Cathy (Republican), DesJarlais, Scott (Republican), Poliquin, Bruce (Republican), Correa, J. Luis (Democratic), Kelly, Trent (Republican), Smith, Jason (Republican), Cárdenas, Tony (Democratic), Stivers, Steve (Republican), McCollum, Betty (Democratic), Denham, Jeff (Republican), Hastings, Alcee L. (Democratic), Jordan, Jim (Republican), DeSaulnier, Mark (Democratic), Marchant, Kenny (Republican), Ross, Dennis A. (Republican), Young, David (Republican), Poe, Ted (Republican), Richmond, Cedric L. (Democratic), Thornberry, Mac (Republican), Meadows, Mark (Republican), Maloney, Sean Patrick (Democratic), Guthrie, Brett (Republican), Sensenbrenner, F. James, Jr. (Republican), Yoho, Ted S. (Republican), Mitchell, Paul (Independent), Knight, Stephen (Republican), Rothfus, Keith J. (Republican), Shea-Porter, Carol (Democratic), Perlmutter, Ed (Democratic), Loudermilk, Barry (Republican), Trott, David A. (Republican), Cohen, Steve (Democratic), Costello, Ryan A. (Republican), Bost, Mike (Republican), LaHood, Darin (Republican), Costa, Jim (Democratic), Katko, John (Republican), King, Steve (Republican), McGovern, James P. (Democratic), Meeks, Gregory W. (Democratic), Johnson, Eddie Bernice (Democratic), Ros-Lehtinen, Ileana (Republican), Clay, Wm. Lacy (Democratic), Babin, Brian (Republican), Simpson, Michael K. (Republican), Rooney, Thomas J. (Republican), Shuster, Bill (Republican), Brooks, Susan W. (Republican), Veasey, Marc A. (Democratic), Graves, Sam (Republican), Lowenthal, Alan S. (Democratic), Ruppersberger, C. A. Dutch (Democratic), Crawford, Eric A. "Rick" (Republican), Byrne, Bradley (Republican), Zeldin, Lee M. (Republican), Jackson Lee, Sheila (Democratic), Kelly, Robin L. (Democratic), Kinzinger, Adam (Republican), Bishop, Mike (Republican), Vela, Filemon (Democratic), Rouzer, David (Republican), Tsongas, Niki (Democratic), Tonko, Paul (Democratic), Donovan, Daniel M., Jr. (Republican), Kennedy, Joseph P., III (Democratic), Carter, Earl L. "Buddy" (Republican), Lipinski, Daniel (Democratic), Bergman, Jack (Republican), Olson, Pete (Republican), Rush, Bobby L. (Democratic), Reed, Tom (Republican), Walz, Timothy J. (Democratic), Barletta, Lou (Republican), Garrett, Thomas A., Jr. (Republican), Luetkemeyer, Blaine (Republican), Flores, Bill (Republican), Cole, Tom (Republican), Thompson, Glenn (Republican), Bishop, Sanford D. (Democratic), Titus, Dina (Democratic), Bilirakis, Gus M. (Republican), Sessions, Pete (Republican), O'Halleran, Tom (Democratic), Gottheimer, Josh (Democratic), Yoder, Kevin (Republican), Marshall, Roger (Republican), Hurd, Will (Republican), McSally, Martha (Republican), Comer, James (Republican), Fitzpatrick, Brian K. (Republican), Taylor, Scott (Republican), Rogers, Mike D. (Republican), Lofgren, Zoe (Democratic), and Himes, James A. (Democratic).
What is the current status of HR 747?
This bill died with 115th Congress. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track HR 747?
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