HR 747 · 115th Congress 2017–2019, ended

Craft Beverage Modernization and Tax Reform Act of 2017

Introduced Jan 30, 2017 Originated House Sponsor Erik Paulsen R-MN

Latest action · Jan 30, 2017 Referred to the House Committee on Ways and Means.

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.

IntroducedJan 30, 2017
Passed HouseNot reached
Passed SenateNot reached
To the PresidentNot reached
Became lawNot reached

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.

Cosponsors 303

Members who signed on, in the order they did. Signatures ran from Jan 30, 2017 to Dec 13, 2017; 12 are original cosponsors, there from the day it was introduced.

Seat	Cosponsor		Signed on
D-ME	Chellie Pingree	Original	Jan 30, 2017
R-WA	Dan Newhouse	Original	Jan 30, 2017
R-WA	David G. Reichert	Original	Jan 30, 2017
D-OR	Earl Blumenauer	Original	Jan 30, 2017
R-NV	Mark E. Amodei	Original	Jan 30, 2017
R-PA	Mike Kelly	Original	Jan 30, 2017
D-CA	Mike Thompson	Original	Jan 30, 2017
R-OH	Patrick J. Tiberi	Original	Jan 30, 2017
R-NC	Patrick T. McHenry	Original	Jan 30, 2017
D-OR	Peter A. DeFazio	Original	Jan 30, 2017
D-WI	Ron Kind	Original	Jan 30, 2017
R-MN	Tom Emmer	Original	Jan 30, 2017
D-IL	Danny K. Davis		Jan 31, 2017
D-WA	Suzan K. DelBene		Feb 1, 2017
R-OH	James B. Renacci		Feb 3, 2017
D-DC	Eleanor Holmes Norton		Feb 6, 2017
R-ND	Kevin Cramer		Feb 6, 2017
R-PA	Patrick Meehan		Feb 6, 2017
D-NJ	Bill Pascrell, Jr.		Feb 7, 2017
R-CO	Ken Buck		Feb 7, 2017
R-IN	Jim Banks		Feb 13, 2017
R-CA	Ken Calvert		Feb 13, 2017
D-OR	Kurt Schrader		Feb 13, 2017
R-NM	Stevan Pearce		Feb 13, 2017
R-SC	Tom Rice		Feb 13, 2017
R-TX	Blake Farenthold		Feb 14, 2017
D-IA	David Loebsack		Feb 14, 2017
D-VT	Peter Welch		Feb 14, 2017
R-OH	Steve Chabot		Feb 14, 2017
R-FL	Carlos Curbelo		Feb 15, 2017
R-MN	Jason Lewis		Feb 15, 2017
D-CA	John Garamendi		Feb 15, 2017
R-NJ	Leonard Lance		Feb 15, 2017
R-OH	Michael R. Turner		Feb 15, 2017
R-IL	Randy Hultgren		Feb 15, 2017
R-NC	Richard Hudson		Feb 15, 2017
R-NJ	Thomas MacArthur		Feb 16, 2017
D-NJ	Albio Sires		Feb 27, 2017
R-MO	Ann Wagner		Feb 27, 2017
R-VA	Barbara Comstock		Feb 27, 2017
D-NJ	Bonnie Watson Coleman		Feb 27, 2017
R-OH	Brad R. Wenstrup		Feb 27, 2017
D-NY	Brian Higgins		Feb 27, 2017
R-FL	Brian J. Mast		Feb 27, 2017
R-PA	Charles W. Dent		Feb 27, 2017
R-NY	Chris Collins		Feb 27, 2017
R-OH	David P. Joyce		Feb 27, 2017
D-CO	Diana DeGette		Feb 27, 2017
R-CO	Doug Lamborn		Feb 27, 2017
D-KY	John A. Yarmuth		Feb 27, 2017
R-NY	John J. Faso		Feb 27, 2017
D-OH	Joyce Beatty		Feb 27, 2017
D-CA	Juan Vargas		Feb 27, 2017
D-CA	Julia Brownley		Feb 27, 2017
D-VA	Robert C. "Bobby" Scott		Feb 27, 2017
R-IL	Rodney Davis		Feb 27, 2017
D-CA	Scott H. Peters		Feb 27, 2017
R-CO	Scott R. Tipton		Feb 27, 2017
D-OR	Suzanne Bonamici		Feb 27, 2017
R-PA	Tom Marino		Feb 27, 2017
R-OH	Warren Davidson		Feb 27, 2017
D-MN	Richard M. Nolan		Feb 28, 2017
R-MI	Bill Huizenga		Mar 1, 2017
R-OH	Bob Gibbs		Mar 1, 2017
R-CA	Darrell Issa		Mar 1, 2017
D-TX	Gene Green		Mar 1, 2017
R-NC	George Holding		Mar 1, 2017
D-CA	Linda T. Sánchez		Mar 1, 2017
R-VA	Robert J. Wittman		Mar 1, 2017
D-CA	Salud O. Carbajal		Mar 1, 2017
R-NJ	Frank A. LoBiondo		Mar 2, 2017
D-CT	John B. Larson		Mar 2, 2017
R-NJ	Christopher H. Smith		Mar 7, 2017
D-NJ	Donald Norcross		Mar 7, 2017
D-NJ	Frank Pallone, Jr.		Mar 7, 2017
D-NV	Jacky Rosen		Mar 7, 2017
D-CO	Jared Polis		Mar 7, 2017
R-WY	Liz Cheney		Mar 7, 2017
D-NY	Louise McIntosh Slaughter		Mar 7, 2017
D-PA	Michael F. Doyle		Mar 7, 2017
R-WI	Mike Gallagher		Mar 7, 2017
D-OH	Marcia L. Fudge		Mar 8, 2017
D-IL	Mike Quigley		Mar 8, 2017
R-AR	Steve Womack		Mar 8, 2017
D-OH	Tim Ryan		Mar 8, 2017
R-MI	Tim Walberg		Mar 8, 2017
D-NM	Ben Ray Luján		Mar 9, 2017
R-IN	Jackie Walorski		Mar 9, 2017
D-CA	Pete Aguilar		Mar 9, 2017
R-NJ	Rodney P. Frelinghuysen		Mar 9, 2017
R-CA	David G. Valadao		Mar 15, 2017
R-NY	Elise M. Stefanik		Mar 15, 2017
R-SC	Mark Sanford		Mar 15, 2017
R-TX	Roger Williams		Mar 15, 2017
R-NY	Peter T. King		Mar 17, 2017
R-AK	Don Young		Mar 20, 2017
D-CA	Eric Swalwell		Mar 20, 2017
D-NH	Ann M. Kuster		Mar 21, 2017
R-OH	Bill Johnson		Mar 21, 2017
D-MI	Debbie Dingell		Mar 21, 2017
R-FL	John H. Rutherford		Mar 21, 2017
D-WI	Mark Pocan		Mar 21, 2017
D-MI	Daniel T. Kildee		Mar 22, 2017
R-CA	Duncan Hunter		Mar 22, 2017
D-MI	John Conyers, Jr.		Mar 22, 2017
D-VA	Donald S. Beyer, Jr.		Mar 23, 2017
R-OH	Robert E. Latta		Mar 23, 2017
R-CA	Doug LaMalfa		Mar 28, 2017
R-CA	Edward R. Royce		Mar 28, 2017
R-CA	Devin Nunes		Mar 30, 2017
D-NM	Michelle Lujan Grisham		Mar 30, 2017
D-CA	Grace F. Napolitano		Apr 3, 2017
R-AL	Mo Brooks		Apr 3, 2017
R-CA	Paul Cook		Apr 3, 2017
R-IL	John Shimkus		Apr 4, 2017
R-AZ	Paul A. Gosar		Apr 4, 2017
R-SC	Jeff Duncan		Apr 5, 2017
D-CA	Norma J. Torres		Apr 5, 2017
D-NY	Nydia M. Velázquez		Apr 6, 2017
D-FL	Al Lawson, Jr.		Apr 25, 2017
R-KY	Andy Barr		Apr 25, 2017
R-MD	Andy Harris		Apr 25, 2017
D-MS	Bennie G. Thompson		Apr 25, 2017
R-NY	Claudia Tenney		Apr 25, 2017
D-MN	Collin C. Peterson		Apr 25, 2017
R-WV	David B. McKinley		Apr 25, 2017
D-RI	David N. Cicilline		Apr 25, 2017
D-NJ	Donald M. Payne, Jr.		Apr 25, 2017
R-GA	Doug Collins		Apr 25, 2017
R-OR	Greg Walden		Apr 25, 2017
D-WI	Gwen Moore		Apr 25, 2017
R-WA	Jaime Herrera Beutler		Apr 25, 2017
D-MD	Jamie Raskin		Apr 25, 2017
D-CT	Joe Courtney		Apr 25, 2017
R-TX	John Abney Culberson		Apr 25, 2017
D-MA	Katherine M. Clark		Apr 25, 2017
I-AZ	Kyrsten Sinema		Apr 25, 2017
R-KS	Lynn Jenkins		Apr 25, 2017
D-OH	Marcy Kaptur		Apr 25, 2017
R-TN	Marsha Blackburn		Apr 25, 2017
R-CO	Mike Coffman		Apr 25, 2017
R-PA	Scott Perry		Apr 25, 2017
R-WI	Sean P. Duffy		Apr 25, 2017
D-MA	Stephen F. Lynch		Apr 25, 2017
R-MS	Steven M. Palazzo		Apr 25, 2017
D-CA	Susan A. Davis		Apr 25, 2017
D-CA	Ted Lieu		Apr 25, 2017
R-NE	Don Bacon		Apr 26, 2017
R-MI	Fred Upton		Apr 26, 2017
R-MI	John R. Moolenaar		Apr 26, 2017
R-PA	Lloyd Smucker		Apr 26, 2017
R-AL	Martha Roby		Apr 26, 2017
R-WA	Cathy McMorris Rodgers		Apr 27, 2017
D-CA	Doris O. Matsui		Apr 27, 2017
D-NY	Jose E. Serrano		Apr 27, 2017
D-CA	Mark Takano		Apr 27, 2017
D-PA	Robert A. Brady		Apr 27, 2017
R-ME	Bruce Poliquin		Apr 28, 2017
D-CA	J. Luis Correa		Apr 28, 2017
R-TN	Scott DesJarlais		Apr 28, 2017
R-MS	Trent Kelly		Apr 28, 2017
D-MN	Betty McCollum		May 1, 2017
R-MO	Jason Smith		May 1, 2017
R-CA	Jeff Denham		May 1, 2017
R-OH	Steve Stivers		May 1, 2017
D-CA	Tony Cárdenas		May 1, 2017
D-FL	Alcee L. Hastings		May 2, 2017
R-OH	Jim Jordan		May 2, 2017
D-CA	Mark DeSaulnier		May 2, 2017
R-TX	Kenny Marchant		May 3, 2017
R-FL	Dennis A. Ross		May 4, 2017
R-KY	Brett Guthrie		May 16, 2017
D-LA	Cedric L. Richmond		May 16, 2017
R-IA	David Young		May 16, 2017
R-WI	F. James Sensenbrenner, Jr.		May 16, 2017
R-TX	Mac Thornberry		May 16, 2017
R-NC	Mark Meadows		May 16, 2017
I-MI	Paul Mitchell		May 16, 2017
D-NY	Sean Patrick Maloney		May 16, 2017
R-TX	Ted Poe		May 16, 2017
R-FL	Ted S. Yoho		May 16, 2017
R-CA	Stephen Knight		May 17, 2017
R-GA	Barry Loudermilk		May 18, 2017
D-NH	Carol Shea-Porter		May 18, 2017
D-CO	Ed Perlmutter		May 18, 2017
R-PA	Keith J. Rothfus		May 18, 2017
R-MI	David A. Trott		May 22, 2017
R-IL	Darin LaHood		May 23, 2017
R-IL	Mike Bost		May 23, 2017
R-PA	Ryan A. Costello		May 23, 2017
D-TN	Steve Cohen		May 23, 2017
D-CA	Alan S. Lowenthal		Jun 6, 2017
R-PA	Bill Shuster		Jun 6, 2017
R-AL	Bradley Byrne		Jun 6, 2017
R-TX	Brian Babin		Jun 6, 2017
D-MD	C. A. Dutch Ruppersberger		Jun 6, 2017
D-TX	Eddie Bernice Johnson		Jun 6, 2017
R-AR	Eric A. "Rick" Crawford		Jun 6, 2017
D-NY	Gregory W. Meeks		Jun 6, 2017
R-FL	Ileana Ros-Lehtinen		Jun 6, 2017
D-MA	James P. McGovern		Jun 6, 2017
D-CA	Jim Costa		Jun 6, 2017
R-NY	John Katko		Jun 6, 2017
D-TX	Marc A. Veasey		Jun 6, 2017
R-ID	Michael K. Simpson		Jun 6, 2017
R-MO	Sam Graves		Jun 6, 2017
R-IA	Steve King		Jun 6, 2017
R-IN	Susan W. Brooks		Jun 6, 2017
R-FL	Thomas J. Rooney		Jun 6, 2017
D-MO	Wm. Lacy Clay		Jun 6, 2017
R-NY	Lee M. Zeldin		Jun 7, 2017
R-IL	Adam Kinzinger		Jun 8, 2017
R-NC	David Rouzer		Jun 8, 2017
D-TX	Filemon Vela		Jun 8, 2017
R-MI	Mike Bishop		Jun 8, 2017
D-IL	Robin L. Kelly		Jun 8, 2017
D-TX	Sheila Jackson Lee		Jun 8, 2017
D-IL	Daniel Lipinski		Jun 12, 2017
R-NY	Daniel M. Donovan, Jr.		Jun 12, 2017
R-GA	Earl L. "Buddy" Carter		Jun 12, 2017
R-MI	Jack Bergman		Jun 12, 2017
D-MA	Joseph P. Kennedy III		Jun 12, 2017
D-MA	Niki Tsongas		Jun 12, 2017
D-NY	Paul Tonko		Jun 12, 2017
D-IL	Bobby L. Rush		Jun 13, 2017
R-TX	Pete Olson		Jun 13, 2017
R-PA	Lou Barletta		Jun 20, 2017
D-MN	Timothy J. Walz		Jun 20, 2017
R-NY	Tom Reed		Jun 20, 2017
R-VA	Thomas A. Garrett, Jr.		Jun 22, 2017
R-TX	Bill Flores		Jun 26, 2017
R-MO	Blaine Luetkemeyer		Jun 26, 2017
R-OK	Tom Cole		Jun 27, 2017
R-PA	Glenn Thompson		Jun 29, 2017
D-NV	Dina Titus		Jul 11, 2017
R-FL	Gus M. Bilirakis		Jul 11, 2017
D-NJ	Josh Gottheimer		Jul 11, 2017
R-KS	Kevin Yoder		Jul 11, 2017
R-TX	Pete Sessions		Jul 11, 2017
R-KS	Roger Marshall		Jul 11, 2017
D-GA	Sanford D. Bishop, Jr.		Jul 11, 2017
D-AZ	Tom O'Halleran		Jul 11, 2017
R-KY	James Comer		Jul 12, 2017
R-AZ	Martha McSally		Jul 12, 2017
R-TX	Will Hurd		Jul 12, 2017
R-PA	Brian K. Fitzpatrick		Jul 17, 2017
R-VA	Scott Taylor		Jul 18, 2017
R-AL	Mike Rogers		Jul 24, 2017
D-CT	James A. Himes		Jul 27, 2017
D-CA	Zoe Lofgren		Jul 27, 2017
D-PA	Brendan F. Boyle		Jul 28, 2017
R-TX	John Ratcliffe		Jul 28, 2017
D-FL	Darren Soto		Sep 5, 2017
R-TX	Kay Granger		Sep 6, 2017
D-CA	Maxine Waters		Sep 6, 2017
R-AZ	Andy Biggs		Sep 8, 2017
D-DE	Lisa Blunt Rochester		Sep 8, 2017
R-TX	Sam Johnson		Sep 8, 2017
D-VA	A. Donald McEachin		Sep 12, 2017
D-NY	Carolyn B. Maloney		Sep 12, 2017
D-CA	Nanette Diaz Barragán		Sep 12, 2017
R-MO	Billy Long		Sep 25, 2017
D-MI	Brenda L. Lawrence		Sep 25, 2017
D-CT	Elizabeth H. Esty		Sep 25, 2017
R-NC	Robert Pittenger		Sep 25, 2017
R-IA	Rod Blum		Sep 25, 2017
D-FL	Charlie Crist		Sep 26, 2017
R-WI	Glenn Grothman		Sep 26, 2017
D-NY	Kathleen M. Rice		Sep 26, 2017
R-TX	Randy K. Weber, Sr.		Sep 26, 2017
D-IL	Bradley Scott Schneider		Sep 27, 2017
D-NY	Eliot L. Engel		Sep 27, 2017
D-FL	Frederica S. Wilson		Sep 27, 2017
D-GA	Henry C. "Hank" Johnson, Jr.		Sep 27, 2017
R-SC	Trey Gowdy		Sep 27, 2017
D-TX	Vicente Gonzalez		Sep 27, 2017
D-RI	James R. Langevin		Sep 28, 2017
R-GA	Tom Graves		Sep 28, 2017
D-NY	Thomas R. Suozzi		Oct 2, 2017
D-WA	Derek Kilmer		Oct 3, 2017
D-FL	Stephanie N. Murphy		Oct 12, 2017
D-IL	Cheri Bustos		Oct 23, 2017
D-HI	Colleen Hanabusa		Oct 23, 2017
R-FL	Vern Buchanan		Oct 25, 2017
R-GA	A. Drew Ferguson IV		Oct 31, 2017
R-TN	David Kustoff		Oct 31, 2017
R-FL	Ron DeSantis		Oct 31, 2017
R-TN	Diane Black		Nov 2, 2017
D-NY	Adriano Espaillat		Nov 3, 2017
D-CA	Jackie Speier		Nov 3, 2017
D-CA	Jimmy Panetta		Nov 3, 2017
R-SC	Ralph Norman		Nov 3, 2017
R-AR	J. French Hill		Nov 6, 2017
D-FL	Val Butler Demings		Nov 7, 2017
R-IN	Todd Rokita		Nov 8, 2017
R-FL	Matt Gaetz		Nov 13, 2017
R-CA	Dana Rohrabacher		Nov 14, 2017
D-CA	Jimmy Gomez		Nov 28, 2017
R-IN	Larry Bucshon		Nov 29, 2017
D-CA	Raul Ruiz		Dec 5, 2017
D-PA	Dwight Evans		Dec 12, 2017
D-WA	Pramila Jayapal		Dec 12, 2017
D-NC	Alma S. Adams		Dec 13, 2017

Committees 1

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 Jan 30, 2017

Actions 2

Everything that happened, newest first.

Jan 30, 2017Introduced in House
Jan 30, 2017Referred to the House Committee on Ways and Means.

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. 163, no. 15, January 30, 2017, page H746.

Related bills 3

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

Bill	Title	Relationship	Latest action
S 236	Craft Beverage Modernization and Tax Reform Act of 2017	Identical bill	Jan 30, 2017
S 429	AGED Spirits Act	Related bill	Feb 16, 2017
HR 1126	Aged Distilled Spirits Competitiveness Act	Related bill	Feb 16, 2017

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 2017

Subjects

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

Text 1

Each version as it was printed, newest first.

Jan 30, 2017Introduced 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.