HR 2903 · 114th Congress 2015–2017, ended

Craft Beverage Modernization and Tax Reform Act of 2015

Introduced Jun 25, 2015 Originated House Sponsor Erik Paulsen R-MN

Latest action · Jul 8, 2015 Sponsor introductory remarks on measure. (CR H4875)

Progress

Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.

IntroducedJun 25, 2015
Passed HouseNot reached
Passed SenateNot reached
To the PresidentNot reached
Became lawNot reached

Summary

Craft Beverage Modernization and Tax Reform Act of 2015

Amends the Internal Revenue Code to:

allow taxpayers who are liable for not more than $50,000 per year in excise taxes on distilled spirits, wine, or beer to file and pay such taxes quarterly without the requirement of posting a bond covering the operations and withdrawals of such distilled spirits, wines, or beer;
allow such taxpayers who reasonably expect to have a tax liability of not more than $1,000 per year and who were liable for not more than $1,000 in taxes in the preceding calendar year to file and pay such taxes annually rather than quarterly;
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, wine, and distilled spirits produced in the United States;
permit the transfer of beer between bonded facilities without payment of tax;
modify the definition of "hard cider" for excise tax purposes; and
exempt home distillery establishments that produce distilled spirits solely for personal or family use from excise tax and bonding requirements.

Directs the Department of the Treasury to amend applicable Treasury regulations with respect to the use of wholesome products suitable for human consumption in the production of fermented beverages.

Amends the Balanced Budget and Emergency Deficit Control Act of 1985 to establish funding levels in FY2016-FY2021 for the enforcement and compliance activities of the Alcohol and Tobacco Tax and Trade Bureau.

Cosponsors 288

Members who signed on, in the order they did. Signatures ran from Jun 25, 2015 to Dec 2, 2016; 7 are original cosponsors, there from the day it was introduced.

Seat	Cosponsor		Signed on
D-OR	Earl Blumenauer	Original	Jun 25, 2015
R-KS	Lynn Jenkins	Original	Jun 25, 2015
R-OH	Patrick J. Tiberi	Original	Jun 25, 2015
D-OR	Peter A. DeFazio	Original	Jun 25, 2015
D-MA	Richard E. Neal	Original	Jun 25, 2015
D-WI	Ron Kind	Original	Jun 25, 2015
R-AR	Steve Womack	Original	Jun 25, 2015
D-WA	Derek Kilmer		Jul 7, 2015
D-MN	Richard M. Nolan		Jul 8, 2015
R-GA	Doug Collins		Jul 9, 2015
R-NH	Frank C. Guinta		Jul 9, 2015
D-CA	Juan Vargas		Jul 9, 2015
R-NV	Mark E. Amodei		Jul 9, 2015
R-IL	Mike Bost		Jul 9, 2015
R-MT	Ryan K. Zinke		Jul 9, 2015
R-MO	Ann Wagner		Jul 13, 2015
D-NJ	Bill Pascrell, Jr.		Jul 13, 2015
D-MI	Brenda L. Lawrence		Jul 13, 2015
R-PA	Charles W. Dent		Jul 13, 2015
R-CA	Ken Calvert		Jul 13, 2015
R-VA	Robert Hurt		Jul 13, 2015
R-PA	Ryan A. Costello		Jul 13, 2015
D-NY	Paul Tonko		Jul 14, 2015
R-NM	Stevan Pearce		Jul 14, 2015
R-ME	Bruce Poliquin		Jul 15, 2015
D-NV	Dina Titus		Jul 15, 2015
D-CO	Jared Polis		Jul 15, 2015
R-MO	Jason Smith		Jul 15, 2015
R-NC	Patrick T. McHenry		Jul 15, 2015
D-NE	Brad Ashford		Jul 21, 2015
R-CO	Doug Lamborn		Jul 21, 2015
R-CO	Mike Coffman		Jul 21, 2015
D-IL	Mike Quigley		Jul 21, 2015
R-NY	Richard L. Hanna		Jul 21, 2015
D-NY	Sean Patrick Maloney		Jul 21, 2015
R-TN	Diane Black		Jul 22, 2015
R-MN	John Kline		Jul 22, 2015
R-NJ	Leonard Lance		Jul 22, 2015
R-CO	Scott R. Tipton		Jul 22, 2015
R-WI	Glenn Grothman		Jul 23, 2015
D-CA	Scott H. Peters		Jul 23, 2015
R-MI	Bill Huizenga		Jul 27, 2015
R-LA	Charles W. Boustany, Jr.		Jul 27, 2015
D-IL	Cheri Bustos		Jul 27, 2015
R-MI	David A. Trott		Jul 27, 2015
D-HI	Mark Takai		Jul 27, 2015
R-OH	Steve Chabot		Jul 27, 2015
R-TX	Ted Poe		Jul 27, 2015
R-MI	Tim Walberg		Jul 27, 2015
D-MN	Collin C. Peterson		Jul 28, 2015
R-OH	David P. Joyce		Jul 28, 2015
D-CO	Diana DeGette		Jul 28, 2015
D-WA	Jim McDermott		Jul 28, 2015
D-CT	John B. Larson		Jul 28, 2015
R-OH	Michael R. Turner		Jul 28, 2015
R-PA	Tom Marino		Jul 28, 2015
R-MO	Blaine Luetkemeyer		Jul 29, 2015
D-ME	Chellie Pingree		Jul 29, 2015
R-MI	Dan Benishek		Jul 29, 2015
R-WV	David B. McKinley		Jul 29, 2015
R-WA	David G. Reichert		Jul 29, 2015
R-CA	Duncan Hunter		Jul 29, 2015
D-DC	Eleanor Holmes Norton		Jul 29, 2015
D-CT	Elizabeth H. Esty		Jul 29, 2015
R-NJ	Frank A. LoBiondo		Jul 29, 2015
R-TX	K. Michael Conaway		Jul 29, 2015
R-AL	Robert B. Aderholt		Jul 29, 2015
R-MO	Sam Graves		Jul 29, 2015
R-NJ	Thomas MacArthur		Jul 29, 2015
R-NY	Tom Reed		Jul 29, 2015
D-PA	Matt Cartwright		Jul 31, 2015
D-OR	Suzanne Bonamici		Jul 31, 2015
D-MD	C. A. Dutch Ruppersberger		Aug 4, 2015
D-AZ	Ann Kirkpatrick		Sep 10, 2015
R-TX	Blake Farenthold		Sep 10, 2015
D-NY	Eliot L. Engel		Sep 10, 2015
R-OR	Greg Walden		Sep 10, 2015
R-AL	Mo Brooks		Sep 10, 2015
D-CA	Pete Aguilar		Sep 10, 2015
R-IL	Peter J. Roskam		Sep 10, 2015
D-KY	John A. Yarmuth		Sep 11, 2015
D-MA	Katherine M. Clark		Sep 11, 2015
D-VA	Robert C. "Bobby" Scott		Sep 11, 2015
R-MO	Billy Long		Sep 16, 2015
R-MI	Fred Upton		Sep 16, 2015
R-CO	Ken Buck		Sep 16, 2015
D-NM	Michelle Lujan Grisham		Sep 16, 2015
R-KY	Andy Barr		Sep 17, 2015
R-AL	Bradley Byrne		Sep 17, 2015
D-OR	Kurt Schrader		Sep 18, 2015
R-FL	Ted S. Yoho		Sep 24, 2015
R-OH	James B. Renacci		Sep 25, 2015
R-FL	Gus M. Bilirakis		Sep 28, 2015
R-NC	Mark Meadows		Sep 28, 2015
R-NY	Peter T. King		Sep 28, 2015
R-IA	David Young		Sep 29, 2015
D-CA	Linda T. Sánchez		Sep 30, 2015
R-MI	John R. Moolenaar		Oct 6, 2015
D-CA	Grace F. Napolitano		Oct 7, 2015
D-OH	Tim Ryan		Oct 7, 2015
R-FL	Dennis A. Ross		Oct 8, 2015
R-TX	Kenny Marchant		Oct 8, 2015
D-CA	Zoe Lofgren		Oct 8, 2015
R-FL	Ander Crenshaw		Oct 9, 2015
R-FL	Ileana Ros-Lehtinen		Oct 9, 2015
D-MI	John Conyers, Jr.		Oct 9, 2015
R-TX	Sam Johnson		Oct 9, 2015
D-RI	David N. Cicilline		Oct 20, 2015
D-OH	Joyce Beatty		Oct 20, 2015
R-ID	Michael K. Simpson		Oct 20, 2015
R-NY	Chris Collins		Oct 21, 2015
R-IL	Rodney Davis		Oct 22, 2015
R-OH	Bill Johnson		Oct 23, 2015
R-MI	Candice S. Miller		Oct 23, 2015
R-AZ	David Schweikert		Oct 26, 2015
R-AR	Eric A. "Rick" Crawford		Oct 26, 2015
D-CA	Tony Cárdenas		Oct 26, 2015
R-IL	Adam Kinzinger		Oct 27, 2015
D-IL	Danny K. Davis		Oct 28, 2015
R-NC	George Holding		Oct 28, 2015
R-AK	Don Young		Nov 2, 2015
D-GA	Sanford D. Bishop, Jr.		Nov 2, 2015
R-TX	Will Hurd		Nov 2, 2015
D-FL	Patrick Murphy		Nov 3, 2015
R-OH	Robert E. Latta		Nov 3, 2015
R-NC	Richard Hudson		Nov 4, 2015
D-OH	Marcy Kaptur		Nov 16, 2015
D-VT	Peter Welch		Nov 17, 2015
D-PA	Robert A. Brady		Nov 17, 2015
R-WY	Cynthia M. Lummis		Nov 18, 2015
R-WI	Sean P. Duffy		Nov 18, 2015
R-OH	Brad R. Wenstrup		Nov 19, 2015
R-MI	Mike Bishop		Nov 19, 2015
R-IA	Rod Blum		Nov 19, 2015
D-NH	Ann M. Kuster		Nov 30, 2015
R-SC	Tom Rice		Nov 30, 2015
D-CA	Norma J. Torres		Dec 1, 2015
R-IL	Robert J. Dold		Dec 1, 2015
D-MI	Debbie Dingell		Dec 8, 2015
D-MA	Niki Tsongas		Dec 8, 2015
D-MO	Wm. Lacy Clay		Dec 8, 2015
R-OH	Bob Gibbs		Dec 9, 2015
D-IA	David Loebsack		Dec 9, 2015
R-AR	J. French Hill		Dec 9, 2015
D-OH	Marcia L. Fudge		Dec 9, 2015
D-NM	Ben Ray Luján		Dec 10, 2015
R-NJ	Christopher H. Smith		Dec 10, 2015
R-PA	Michael G. Fitzpatrick		Dec 10, 2015
R-MS	Steven M. Palazzo		Dec 11, 2015
R-WA	Dan Newhouse		Dec 15, 2015
I-AZ	Kyrsten Sinema		Dec 15, 2015
D-AL	Terri A. Sewell		Dec 15, 2015
D-TX	Marc A. Veasey		Dec 17, 2015
R-AL	Martha Roby		Dec 17, 2015
D-WI	Gwen Moore		Dec 18, 2015
R-AL	Mike Rogers		Dec 18, 2015
D-TX	Henry Cuellar		Feb 23, 2016
R-CA	Paul Cook		Feb 23, 2016
D-CA	Sam Farr		Feb 23, 2016
R-NJ	Scott Garrett		Feb 23, 2016
R-CA	Edward R. Royce		Feb 24, 2016
D-NC	Alma S. Adams		Feb 25, 2016
D-NY	Charles B. Rangel		Feb 29, 2016
D-PA	Michael F. Doyle		Mar 14, 2016
R-AZ	Paul A. Gosar		Mar 14, 2016
D-TX	Ruben Hinojosa		Mar 14, 2016
D-TN	Steve Cohen		Mar 14, 2016
R-NV	Cresent Hardy		Mar 21, 2016
D-FL	Frederica S. Wilson		Mar 21, 2016
D-MD	John P. Sarbanes		Mar 22, 2016
D-VA	Donald S. Beyer, Jr.		Mar 23, 2016
R-NY	Elise M. Stefanik		Mar 23, 2016
R-VA	Barbara Comstock		Apr 12, 2016
D-NY	Brian Higgins		Apr 12, 2016
R-FL	Carlos Curbelo		Apr 12, 2016
R-CA	Doug LaMalfa		Apr 12, 2016
R-OH	Jim Jordan		Apr 12, 2016
R-NY	Lee M. Zeldin		Apr 12, 2016
D-CA	Mike Thompson		Apr 13, 2016
R-OH	Steve Stivers		Apr 13, 2016
R-NY	John Katko		Apr 14, 2016
R-AZ	Matt Salmon		Apr 14, 2016
R-VA	Robert J. Wittman		Apr 14, 2016
R-PA	Scott Perry		Apr 14, 2016
R-FL	David W. Jolly		Apr 15, 2016
D-CA	John Garamendi		Apr 18, 2016
D-NY	Louise McIntosh Slaughter		Apr 18, 2016
R-TX	Michael T. McCaul		Apr 18, 2016
R-KS	Tim Huelskamp		Apr 18, 2016
R-IN	Todd Young		Apr 19, 2016
D-NJ	Donald M. Payne, Jr.		Apr 20, 2016
D-NJ	Albio Sires		Apr 26, 2016
D-MA	James P. McGovern		Apr 26, 2016
R-NJ	Rodney P. Frelinghuysen		Apr 26, 2016
D-CA	Loretta Sanchez		Apr 27, 2016
R-SC	Mick Mulvaney		Apr 27, 2016
R-IA	Steve King		Apr 27, 2016
R-MD	Andy Harris		Apr 28, 2016
R-IN	Jackie Walorski		Apr 28, 2016
R-ND	Kevin Cramer		Apr 28, 2016
R-IL	Darin LaHood		Apr 29, 2016
D-CO	Ed Perlmutter		Apr 29, 2016
D-FL	Alcee L. Hastings		May 10, 2016
D-NY	Carolyn B. Maloney		May 10, 2016
D-PA	Chaka Fattah		May 10, 2016
R-VA	Dave Brat		May 10, 2016
D-CA	Doris O. Matsui		May 10, 2016
R-PA	Glenn Thompson		May 10, 2016
R-IL	Randy Hultgren		May 10, 2016
R-KS	Mike Pompeo		May 12, 2016
R-NV	Joseph J. Heck		May 16, 2016
R-CA	Stephen Knight		May 16, 2016
D-WI	Mark Pocan		May 17, 2016
D-MO	Emanuel Cleaver		May 23, 2016
D-IL	Robin L. Kelly		May 23, 2016
R-NC	David Rouzer		May 24, 2016
D-CT	Joe Courtney		May 24, 2016
R-LA	John Fleming		May 24, 2016
R-IL	John Shimkus		May 25, 2016
R-AZ	Martha McSally		May 25, 2016
R-NC	Renee L. Ellmers		May 25, 2016
D-MS	Bennie G. Thompson		Jun 7, 2016
D-LA	Cedric L. Richmond		Jun 7, 2016
R-GA	Earl L. "Buddy" Carter		Jun 7, 2016
D-GA	Henry C. "Hank" Johnson, Jr.		Jun 7, 2016
R-PA	Mike Kelly		Jun 7, 2016
R-TX	Pete Sessions		Jun 7, 2016
R-WI	Reid J. Ribble		Jun 7, 2016
R-NC	Robert Pittenger		Jun 7, 2016
D-WA	Suzan K. DelBene		Jun 7, 2016
D-NC	G. K. Butterfield		Jun 8, 2016
R-CA	Jeff Denham		Jun 8, 2016
D-NY	Steve Israel		Jun 8, 2016
D-CA	Eric Swalwell		Jun 9, 2016
R-GA	Lynn A. Westmoreland		Jun 9, 2016
R-IN	Susan W. Brooks		Jun 9, 2016
D-IL	Tammy Duckworth		Jun 9, 2016
R-WV	Alexander X. Mooney		Jun 10, 2016
R-WI	F. James Sensenbrenner, Jr.		Jun 13, 2016
R-TX	John Abney Culberson		Jun 13, 2016
R-FL	John L. Mica		Jun 13, 2016
R-PA	Keith J. Rothfus		Jun 13, 2016
R-CA	Devin Nunes		Jun 14, 2016
D-NJ	Donald Norcross		Jun 14, 2016
D-CA	Jim Costa		Jun 14, 2016
D-CA	Lois Capps		Jun 14, 2016
R-TX	Roger Williams		Jun 14, 2016
D-MN	Timothy J. Walz		Jun 14, 2016
R-KY	Brett Guthrie		Jun 16, 2016
R-PA	Lou Barletta		Jun 16, 2016
R-WA	Jaime Herrera Beutler		Jun 21, 2016
D-CA	Julia Brownley		Jun 21, 2016
D-NY	Kathleen M. Rice		Jun 21, 2016
D-MI	Daniel T. Kildee		Jul 5, 2016
D-TX	Gene Green		Jul 5, 2016
D-RI	James R. Langevin		Jul 5, 2016
R-SC	Mark Sanford		Jul 5, 2016
D-CA	Alan S. Lowenthal		Jul 6, 2016
R-TX	Randy K. Weber, Sr.		Jul 6, 2016
R-MS	Trent Kelly		Jul 6, 2016
R-GA	Barry Loudermilk		Jul 7, 2016
R-TX	Mac Thornberry		Jul 7, 2016
R-WA	Cathy McMorris Rodgers		Jul 8, 2016
R-MN	Tom Emmer		Jul 8, 2016
R-GA	Tom Graves		Jul 11, 2016
D-PA	Brendan F. Boyle		Jul 12, 2016
R-CA	David G. Valadao		Jul 12, 2016
R-PA	Patrick Meehan		Jul 13, 2016
D-NJ	Bonnie Watson Coleman		Jul 14, 2016
R-SC	Jeff Duncan		Jul 14, 2016
R-SC	Joe Wilson		Jul 14, 2016
R-TN	Scott DesJarlais		Jul 14, 2016
D-TX	Sheila Jackson Lee		Jul 14, 2016
R-TX	Lamar Smith		Jul 25, 2016
D-MN	Betty McCollum		Sep 6, 2016
R-TX	Bill Flores		Sep 6, 2016
R-TX	John Ratcliffe		Sep 6, 2016
R-SC	Trey Gowdy		Sep 6, 2016
D-CT	James A. Himes		Sep 7, 2016
R-CA	Darrell Issa		Sep 12, 2016
R-VA	J. Randy Forbes		Sep 15, 2016
R-VA	E. Scott Rigell		Sep 20, 2016
R-TX	Brian Babin		Sep 26, 2016
R-TX	Pete Olson		Sep 26, 2016
I-MI	Justin Amash		Nov 14, 2016
R-TN	Marsha Blackburn		Nov 14, 2016
R-OK	Tom Cole		Nov 29, 2016
R-OH	Warren Davidson		Dec 2, 2016

Committees 2

Where it was sent and what each committee and subcommittee did with it, in order.

Chamber	Committee	What it did
House	Ways and Means Committee	Referred Jun 25, 2015
House	Budget Committee	Referred Jun 25, 2015

Actions 3

Everything that happened, newest first.

Jul 8, 2015Sponsor introductory remarks on measure. (CR H4875)
Jun 25, 2015Introduced in House
Jun 25, 2015Referred to the Committee on Ways and Means, and in addition to the Committee on the Budget, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

In the Congressional Record 1

Days the Record’s own index lists this bill, newest first, with the pages and the members it names. Pages starting H are the House, S the Senate, E Extensions of Remarks.

Where	In the Record	Members	Date
House	Debate and remarks H4875	Erik Paulsen R-MN	Jul 8, 2015

Research

What has been written about this bill: committee reports, cost estimates, the sponsor’s authority statement, printed hearings and the Congressional Research Service’s work.

Constitutional authority

Congress has the power to enact this legislation pursuant to the following: Clause 1 of Section 8 of Article I of the United States Constitution.

The sponsor’s statement, as printed in the Congressional Record, vol. 161, no. 103, June 25, 2015, page H4772.

Printed hearings 3

Hearings whose printed record names this bill, newest first: hearings on it, and wider hearings where it came up.

Number	Hearing	Committee	Held
—	EXPANDING U.S. AGRICULTURE TRADE AND ELIMINATING BARRIERS TO U.S. EXPORTS134 pages	Ways and Means Committee	Jun 14, 2016
—	MEMBER PROPOSALS FOR IMPROVEMENTS TO THE U.S. TAX SYSTEM338 pages	Ways and Means Committee	May 12, 2016
114-54	KEEP IT SIMPLE: SMALL BUSINESS TAX SIMPLIFICATION AND REFORM, MAIN STREET SPEAKS46 pages	Small Business Committee	Apr 13, 2016

Related bills 4

Companion bills and other measures the record links to this one.

Bill	Title	Relationship	Latest action
S 904	Craft Beverage Bond Simplification Act of 2015	Related bill	Apr 14, 2015
S 1459	Cider Investment and Development through Excise Tax Reduction (CIDER) Act	Related bill	May 22, 2015
S 1562	Craft Beverage Modernization and Tax Reform Act of 2015	Related bill	Jun 11, 2015
HR 2238	Craft Beverage Bond Simplification Act of 2015	Related bill	May 5, 2015

Titles 2

Every title it has carried, official and short, at each stage.

Official Title as Introduced: To amend the Internal Revenue Code of 1986 to reform taxation of alcoholic beverages.
Short Titles as Introduced: Craft Beverage Modernization and Tax Reform Act of 2015

Subjects

Assigned by the Library of Congress. Policy area: Taxation.

Text 1

Each version as it was printed, newest first.

Jun 25, 2015Introduced in House

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Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.