2903 -- Craft Beverage Modernization and Tax Reform Act of 2015 | Poliscope

Craft Beverage Modernization and Tax Reform Act of 2015

2903

114th Congress

Taxation

Introduced

Legislative Progress

✓

Introduced

Committee

Floor Vote

Other Chamber

Enacted

Introduced

June 25, 2015

Latest Action

July 8, 2015

Primary Sponsor

Erik PaulsenRepublican(MN)

Momentum (last 30 days)

score

0 actions · 0 new cosponsors · 0 votes

Speed vs cohort

49pct

13d open

vs 6,526 other HR bills in the 114th — cohort avg 56d

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.

Lobbying filings that explicitly cite this bill (50)

These links require the bill number to appear in the filing's source-reported specific issue text. Client expenses and lobbying-firm income are separate disclosure fields.

Filing registrants (37)

FIERCE GOVERNMENT RELATIONS (6)TIBER CREEK GROUP (6)THE INGRAM GROUP LLC (5)THE OB-C GROUP, LLC (4)THE SIMMONS & RUSSELL GROUP, LLC (6)MCDERMOTT WILL & SCHULTE LLP (7)PODESTA GROUP, INC. (7)GEPHARDT GROUP GOVERNMENT AFFAIRS (6)WILLIAMS AND JENSEN, PLLC (3)ALPINE GROUP PARTNERS, LLC. (3)

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BRYAN CAVE LEIGHTON PAISNER

Subjects (9)

Administrative law and regulatory procedures

Alcoholic beverages

Appropriations

Department of the Treasury

Drug, alcohol, tobacco use

Executive agency funding and structure

Fruit and vegetables

Sales and excise taxes

Tax administration and collection, taxpayers

Actions (3)

July 8, 2015

Sponsor introductory remarks on measure. (CR H4875)

June 25, 2015

Referred 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.

Congress.gov source codes: H11100, H11100-A

June 25, 2015

Introduced in House

Congress.gov source codes: 1000, Intro-H

Committees

Committee	Chamber	Activity	Date
Budget Committee	House	Referred to	June 25, 2015
Ways and Means Committee	House	Referred to	June 25, 2015

Text Versions

Version	Date	Links
Introduced in House	June 25, 2015	XML

Cosponsors (288)

Name	Party	State
Adam Kinzinger	Republican	IL
Alan S. Lowenthal	Democratic	CA
Albio Sires	Democratic	NJ

Related Bills (4)

Bill	Congress	Relationship
S 904	114th	Related bill
S 1562	114th	Related bill
S 1459	114th	Related bill

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Sources: Congress.gov

NATIONAL ASSOCIATION OF MANUFACTURERSclient→NATIONAL ASSOCIATION OF MANUFACTURERS

2017 · fourth_quarter · Food Industry (safety, labeling, etc.)

Open original LDA filing ↗

Cited source text, amounts, lobbyists, and targets

FDA Food Safety Modernization Act Regulations H.R. 2903, S. 1562, Craft Beverage Modernization and Tax Reform Act

Client expense: $2,400,000 · Firm income: Not reported

H.R. 2903

ARIC NEWHOUSE PATRICK HEDREN

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Council on Environmental Quality (CEQ), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Highway Traffic Safety Administration (NHTSA), Natl Institute of Standards & Technology (NIST), Natl Security Council (NSC), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), Office of the Vice President of the United States, Patent & Trademark Office (PTO), President of the U.S., SENATE, State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

NATIONAL ASSOCIATION OF MANUFACTURERSclient→NATIONAL ASSOCIATION OF MANUFACTURERS

2017 · fourth_quarter · Food Industry (safety, labeling, etc.)

Open original LDA filing ↗

Cited source text, amounts, lobbyists, and targets

FDA Food Safety Modernization Act Regulations H.R. 2903, S. 1562, Craft Beverage Modernization and Tax Reform Act

Client expense: $2,400,000 · Firm income: Not reported

H.R. 2903

ARIC NEWHOUSE PATRICK HEDREN

NATIONAL ASSOCIATION OF MANUFACTURERSclient→NATIONAL ASSOCIATION OF MANUFACTURERS

2017 · third_quarter · Food Industry (safety, labeling, etc.)

Open original LDA filing ↗

Cited source text, amounts, lobbyists, and targets

FDA Deeming Regulation FDA Food Safety Modernization Act Regulations FDA User Fees H.R. 2903, S. 1562, Craft Beverage Modernization and Tax Reform Act

Client expense: $1,310,000 · Firm income: Not reported

H.R. 2903

ERIK GLAVICH KIM JAWORSKI ms DOROTHY COLEMAN

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Consumer Product Safety Commission (CPSC), Council of Economic Advisers (CEA), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), Export-Import Bank of the United States (EXIM Bank), Federal Communications Commission (FCC), Federal Energy Regulatory Commission (FERC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Security Council (NSC), Office of Management & Budget (OMB), Office of the Vice President of the United States, Patent & Trademark Office (PTO), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Agency for International Development (USAID), U.S. Customs & Border Protection, U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR), White House Office

NATIONAL ASSOCIATION OF MANUFACTURERSclient→NATIONAL ASSOCIATION OF MANUFACTURERS

2017 · second_quarter · Food Industry (safety, labeling, etc.)

Open original LDA filing ↗

Cited source text, amounts, lobbyists, and targets

FDA User Fees H.R. 2903, S. 1562, Craft Beverage Modernization and Tax Reform Act

Client expense: $1,730,000 · Firm income: Not reported

H.R. 2903

KIM JAWORSKI ms DOROTHY COLEMAN

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Council on Environmental Quality (CEQ), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), Export-Import Bank of the United States (EXIM Bank), Federal Communications Commission (FCC), Federal Energy Regulatory Commission (FERC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Natl Economic Council (NEC), Natl Security Council (NSC), Patent & Trademark Office (PTO), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR), White House Office

Show 46 more cited filings

WINE AND SPIRITS WHOLESALERS OF AMERICAclient→WILLIAMS AND JENSEN, PLLC

2016 · fourth_quarter · Taxation/Internal Revenue Code

Open original LDA filing ↗

Cited source text, amounts, lobbyists, and targets

General issues related to domestic wine and spirit industry. Excise taxes and accounting tax issues. Issues relating to tax reform; S. 1562 and H.R. 2903

Client expense: Not reported · Firm income: $50,000

H.R. 2903

ANDREW JONES BENJAMIN COOPER DENIS DWYER ERIN MULLEN FRANK VLOSSAK GEORGE OLSEN JOEL OSWALD

DISTILLED SPIRITS COUNCIL OF THE U.S., INC.client→DISTILLED SPIRITS COUNCIL OF THE U.S., INC.

2016 · fourth_quarter · Taxation/Internal Revenue Code

Open original LDA filing ↗

Cited source text, amounts, lobbyists, and targets

Federal excise taxes Last In First Out (LIFO) inventory valuation method HR 2117 - to amend the Internal Revenue Code of 1986 to repeal the limitation on the amount of distilled spirits taxes covered over to the Virgin Islands and Puerto Rico S. 375/HR 232 - Small Brewer Reinvestment and Expanding Workforce Act (Small Brew Act) - to amend the Internal Revenue code of 1986 to provide reduced rates of excise tax on beer produced domestically by certain qualifying producers S. 807/HR 767 - Fair Brewers Excise and Economic Relief Act (Fair BEER Act) - to amend the Internal Revenue Code of 1986 to provide a sliding scale of excise tax rates on beer HR 1172 - Distillery Excise Tax Reform Act of 2015 - to amend the Internal Revenue Code of 1986 to reduce the tax rate on spirits produced by small distilleries S. 1179/HR 867 - Advancing Growth in the Economy through Distilled Spirits (AGED Spirits) Act/Aged Distilled Spirits Competitiveness Act - to exempt the aging process of distilled spirits from the production period for purposes of capitalization of interest costs S. 1444 - Distillery Excise Tax Reform Act of 2015 - to reduce the rate of tax on certain distilled spirits produced by distilleries HR 2520 - Distillery Innovation and Excise Tax Reform Act - to reduce the rate of tax on distilled spirits S. 1562/HR 2903 - Craft Beverage Modernization and Tax Reform Act of 2015 - to reduce the rate of tax on beer and distilled spirits, expand the credit for small wineries, remove bonding requirements for small beverage alcohol producers, allow the capitalization of interest costs, modify the definition of hard cider, and provide an exemption for home distilling HR 600/S. 906/S. 1459 - Cider Industry Deserves Equal Regulation (CIDER) Act (1st bill); Cider Investment and Development through Excise Tax Reduction (CIDER) Act (2nd & 3rd bills) - to modify the definition of hard cider S. 904/HR 2238 - Craft Beverage Bond Simplification Act of 2015 - to remove bonding requirements and extend filing periods for small alcohol beverage producers

Client expense: $1,320,000 · Firm income: Not reported

HR 2903

DAVID CULVER KELLY POULSEN MARK GORMAN MICHELE FAMIGLIETTI

Government targets: HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE, U.S. Trade Representative (USTR), White House Office