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Craft Beverage Modernization and Tax Reform Act of 2015
Legislative Progress
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vs 3,548 other S bills in the 114th — cohort avg 43d
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.
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Filing registrants (37)
Read twice and referred to the Committee on Finance.
Introduced in Senate
Bills with similar content found using semantic analysis.
Sources: Congress.gov
2017 · fourth_quarter · Food Industry (safety, labeling, etc.)
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
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
2017 · fourth_quarter · Beverage Industry
H.R. 767: Fair Brewers Excise and Economic Relief (BEER) Act. H.R. 1918: Brewers Excise and Economic Relief Act of 2013. S. 1562: Craft Beverage Modernization and Tax Reform Act of 2015.
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2017 · fourth_quarter · Food Industry (safety, labeling, etc.)
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
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
2017 · third_quarter · Food Industry (safety, labeling, etc.)
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
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
2017 · third_quarter · Taxation/Internal Revenue Code
HR 290\s 1562 Craft Beverage Modernization and Tax Reform Act of 2015 Corporate Tax Reform Antitrust issues related to SSABMiller ABI merger/transaction Bonus depreciation
Client expense: $1,320,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE, Surface Transportation Board (STB)
| Democratic |
| NY |
| Christopher A. Coons | Democratic | DE |
| Christopher Murphy | Democratic | CT |
| Chuck Grassley | Republican | IA |
| Cory A. Booker | Democratic | NJ |
| Cory Gardner | Republican | CO |
| Dan Sullivan | Republican | AK |
| David Vitter | Republican | LA |
| Debbie Stabenow | Democratic | MI |
| Gary C. Peters | Democratic | MI |
| Heidi Heitkamp | Democratic | ND |
| Jeanne Shaheen | Democratic | NH |
| Jeff Merkley | Democratic | OR |
| Jerry Moran | Republican | KS |
| John Boozman | Republican | AR |
| John Hoeven | Republican | ND |
| Johnny Isakson | Republican | GA |
| Jon Tester | Democratic | MT |
| Joni Ernst | Republican | IA |
| Kelly Ayotte | Republican | NH |
| Kirsten E. Gillibrand | Democratic | NY |
| Lindsey Graham | Republican | SC |
| Lisa Murkowski | Republican | AK |
| Maria Cantwell | Democratic | WA |
| Mark Kirk | Republican | IL |
| Martin Heinrich | Democratic | NM |
| Mazie K. Hirono | Democratic | HI |
| Michael F. Bennet | Democratic | CO |
| Pat Roberts | Republican | KS |
| Patrick J. Leahy | Democratic | VT |
| Patrick J. Toomey | Republican | PA |
| Patty Murray | Democratic | WA |
| Richard Burr | Republican | NC |
| Rob Portman | Republican | OH |
| Robert Menendez | Democratic | NJ |
| Robert P. Casey, Jr. | Democratic | PA |
| Roger F. Wicker | Republican | MS |
| Ron Johnson | Republican | WI |
| Roy Blunt | Republican | MO |
| Shelley Moore Capito | Republican | WV |
| Sherrod Brown | Democratic | OH |
| Steve Daines | Republican | MT |
| Tammy Baldwin | Democratic | WI |
| Thad Cochran | Republican | MS |
| Thom Tillis | Republican | NC |
| Thomas R. Carper | Democratic | DE |
| Tom Cotton | Republican | AR |
| Tom Udall | Democratic | NM |
| S 1444 |
114th |
| Related bill |
| HR 2903 | 114th | Related bill |
| HR 2238 | 114th | Related bill |
2017 · third_quarter · Beverage Industry
HR 290\s 1562 Craft Beverage Modernization and Tax Reform Act of 2015 ABI and SABMiller Merger
Client expense: $1,320,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE, Surface Transportation Board (STB)
2017 · third_quarter · Beverage Industry
H.R. 767: Fair Brewers Excise and Economic Relief (BEER) Act. H.R. 1918: Brewers Excise and Economic Relief Act of 2013. S. 1562: Craft Beverage Modernization and Tax Reform Act of 2015.
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2017 · second_quarter · Taxation/Internal Revenue Code
HR 290\s 1562 Craft Beverage Modernization and Tax Reform Act of 2015 Corporate Tax Reform Antitrust issues related to SSABMiller ABI merger/transaction Bonus depreciation
Client expense: $1,280,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE, Surface Transportation Board (STB)
2017 · second_quarter · Beverage Industry
HR 290\s 1562 Craft Beverage Modernization and Tax Reform Act of 2015 ABI and SABMiller Merger
Client expense: $1,280,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE, Surface Transportation Board (STB)
2017 · second_quarter · Food Industry (safety, labeling, etc.)
FDA User Fees H.R. 2903, S. 1562, Craft Beverage Modernization and Tax Reform Act
Client expense: $1,730,000 · Firm income: Not reported
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
2017 · second_quarter · Beverage Industry
H.R. 767: Fair Brewers Excise and Economic Relief (BEER) Act. H.R. 1918: Brewers Excise and Economic Relief Act of 2013. S. 1562: Craft Beverage Modernization and Tax Reform Act of 2015.
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2017 · first_quarter · Beverage Industry
HR 290\s 1562 Craft Beverage Modernization and Tax Reform Act of 2015 ABI and SABMiller Merger
Client expense: $1,040,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE, Surface Transportation Board (STB)
2017 · first_quarter · Taxation/Internal Revenue Code
HR 290\s 1562 Craft Beverage Modernization and Tax Reform Act of 2015 Corporate Tax Reform Antitrust issues related to SSABMiller ABI merger/transaction Bonus depreciation
Client expense: $1,040,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE, Surface Transportation Board (STB)
2017 · first_quarter · Beverage Industry
H.R. 767: Fair Brewers Excise and Economic Relief (BEER) Act. H.R. 1918: Brewers Excise and Economic Relief Act of 2013. S. 1562: Craft Beverage Modernization and Tax Reform Act of 2015.
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
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
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · third_quarter · Taxation/Internal Revenue Code
S 1562. Reduced federal excise taxes on spirits, changed record keeping for spirits companies and repealed capitalized interest penalty on bourbon. S 1179 and HR 867. Repealed capitalized interest penalty on bourbon
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE, U.S. Customs & Border Protection
2016 · fourth_quarter · Taxation/Internal Revenue Code
-General discussion on provisions relating to corporate taxes and revenue offsets. -General interest in LIFO repeal. -General interest in Puerto Rico tax differential. -Oppose H.R. 232/S. 917, the Brew Act. -Support H.R. 767/S. 807, the Fair Beer Act. -Support for Craft Beverage Modernization and Tax Reform Act, S. 1562/H.R. 2903. -General interest in the outcome of the Department of Treasury's proposed regulations under Section 385 of the IRS code. -General interest in IRS Drawback Reform.
Client expense: $440,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Alcohol & Tobacco Tax & Trade Bureau (TTB), Commodity Futures Trading Commission (CFTC), Environmental Protection Agency (EPA), Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE, Transportation, Dept of (DOT), Treasury, Dept of, U.S. International Trade Commission (ITC), White House Office
2016 · fourth_quarter · Food Industry (safety, labeling, etc.)
FDA Deeming Regulation H.R. 2903, S. 1562, Craft Beverage Modernization and Tax Reform Act
Client expense: $1,760,000 · Firm income: Not reported
Government targets: Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Consumer Product Safety Commission (CPSC), Energy, Dept of, Environmental Protection Agency (EPA), 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), Justice, Dept of (DOJ), Natl Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Office of Management & Budget (OMB), Office of Surface Mining Reclamation & Enforcement, 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
2016 · fourth_quarter · Beverage Industry
Food safety registration, Food Safety Modernization Act, beer excise tax rates and postal issues related to the shipment of beer produced by homebrewers to competitions. Specific Legislation includes: HR 232, HR 2238, HR 2903, S 375, S 908, and S 1562.
Client expense: $77,307 · Firm income: Not reported
Government targets: Alcohol & Tobacco Tax & Trade Bureau (TTB), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
Tax reform provisions related to repeal of LIFO expensing and border adjustable tax (no specific bill). S. 1562, Craft Beverage Modernization and Tax Reform Act of 2015, sections 201, 401, 501. President's FY2017 budget proposal: LIFO repeal. H.R. 2028 (PL 114-254), Further Continuing and Security Assistance Appropriations Act, 2017: tax extenders; payfors. Infrastructure funding legislation: extenders and payfors (no specific bill).
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
S. 1562-Craft Beverage Modernization and Tax Reform Act of 2015, H.R.2903 - Craft Beverage Modernization and Tax Reform Act of 2015, Section 385- Proposed Treasury Regulations
Client expense: Not reported · Firm income: $70,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Beverage Industry
H.R. 2903/S. 1562, Craft Beverage Modernization and Tax Reform Act of 2015.
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Beverage Industry
Tax, labeling, advertising, keg theft, highway traffic safety, general alcohol awareness and general regulatory matters affecting brewers (including spent grains and aluminum). H.R. 2903 and S.1562 - Craft Beverage Modernization and Tax Reform Act of 2015, dietary guidelines.
Client expense: $1,070,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Alcohol & Tobacco Tax & Trade Bureau (TTB), Commodity Futures Trading Commission (CFTC), Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Natl Highway Traffic Safety Administration (NHTSA), Natl Institute on Alcohol Abuse & Alcoholism (NIAA), SENATE, Substance Abuse & Mental Health Services Administration (SAMHSA), Transportation, Dept of (DOT), U.S. International Trade Commission (ITC)
2016 · fourth_quarter · Taxation/Internal Revenue Code
Monitor tax reform issues, including House GOP Tax Reform blueprint; Support S. 1562/H.R. 2903, Craft Beverage Modernization and Tax Reform Act
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Beverage Industry
H.R.2903 Craft Beverage Modernization and Tax Reform Act of 2015 S. 1562 Craft Beverage Modernization and Tax Reform Act of 2015
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Beverage Industry
H.R. 2903, S. 1562, Craft Beverage Modernization and Tax Reform Act of 2015.
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
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
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
Create parity in the IRC and reduce the Federal Excise Tax for small craft distillers: S 1562 and HR 2903.
Client expense: Not reported · Firm income: $5,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
Federal tax treatment of distilled spirits Sec. 5010 credit H.R. 2903, Craft Beverage Modernization and Tax Reform Act of 2015 S. 1562, Craft Beverage Modernization and Tax Reform Act of 2015 Corporate Tax Reform
Client expense: Not reported · Firm income: $40,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
General corporate income and excise tax issues relating to the distilled spirits industry; the Presidents Fiscal Year 2017 Budget Proposal; S 1562 (Craft Beverage Modernization and Tax Reform Act of 2015), S 1444 (Distillery Excise Tax Reform Act of 2015), HR 2520 (Distillery Innovation and Excise Tax Reform Act), HR 2903(Craft Beverage Modernization Tax Reform Act); HR 4721 (Airport and Airway Extension Act of 2016).
Client expense: Not reported · Firm income: $40,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
HR 2903/S 1562 Craft Beverage Modernization and Tax Reform Act of 2015; provisions related to the tax treatment of wine HR 4934Wine Excise Modernization Act of 2016; provisions related to the tax treatment of wine Discussions concerning potential legislation addressing comprehensive tax reform and corporate tax rates S 169 No Tax Write-offs for Corporate Wrongdoers Act; all provisions of the bill S 413 Government Settlement Transparency and Reform Act; all provisions of the bill S 1129 Tobacco Tax and Enforcement Reform Act; all provisions of the bill Discussions related to federal excise taxes on tobacco products *Cindy Hayden ceased all lobbying activities on November, 17, 2016. Since that date, she has not engaged in any lobbying activities (including lobbying contacts), as those terms are defined by the Lobbying Disclosure Act of 1995.
Client expense: $3,180,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
Provisions re corp taxes and revenue offsets; LIFO repeal; Support HR 600 the CIDER Act; Support S1562/HR2903 Craft Beverage Modernization and Tax Reform Act
Client expense: $140,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Beverage Industry
Issues related to the malt beverage industry and beverage packaging; the Craft Beverage Modernization and Tax Reform Act of 2015, H.R.2903 and S.1562. Issues related to the beverage industry in the global marketplace.
Client expense: Not reported · Firm income: $40,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
Issues related to excise tax on beer; the Craft Beverage Modernization and Tax Reform Act of 2015, H.R.2903 and S.1562. Issues related to tax reform.
Client expense: Not reported · Firm income: $40,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
All matters relating to the malt beverage industry and beverage packaging, and legislation such as: HR 290/S 1562 Craft Beverage Modernization and Tax Reform Act of 2015 Corporate Tax Reform Antitrust issues related to SABMiller ABI merger/transaction Bonus depreciation
Client expense: $800,922 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE, Surface Transportation Board (STB)
2016 · fourth_quarter · Beverage Industry
All matters relating to the malt beverage industry and beverage packaging, and legislation such as: HR 290/S 1562 Craft Beverage Modernization and Tax Reform Act of 2015 ABI and SABMiller Merger
Client expense: $800,922 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE, Surface Transportation Board (STB)
2016 · fourth_quarter · Taxation/Internal Revenue Code
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
Government targets: HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE, U.S. Trade Representative (USTR), White House Office
2016 · fourth_quarter · Taxation/Internal Revenue Code
S 1562: The Craft Beverage Modernization and Tax Reform Act of 2015 H.R. 2903: The Craft Beer Modernization Act
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Food Industry (safety, labeling, etc.)
FDA Deeming Regulation H.R. 2903, S. 1562, Craft Beverage Modernization and Tax Reform Act
Client expense: $1,760,000 · Firm income: Not reported
Government targets: Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Consumer Product Safety Commission (CPSC), Energy, Dept of, Environmental Protection Agency (EPA), 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), Justice, Dept of (DOJ), Natl Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Office of Management & Budget (OMB), Office of Surface Mining Reclamation & Enforcement, 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
2016 · fourth_quarter · Taxation/Internal Revenue Code
Issues relating to LIFO repeal. S860: A bill to amend the Internal Revenue Code of 1986 to repeal the estate and generation skipping transfer taxes. HR232/S375: Small BREW Act. HR767/S807: Fair BEER Act. HR1105: Death Tax Repeal Act. Issues relating to comprehensive Tax Reform. HR2903/S1562: Craft Beverage Modernization and Tax Reform Act. Section 179 business expensing; and bonus depreciation allowances. Issues relating to Tax Reform Blueprint. Issues relating to proposed regulations under Section 385. Issues relating to proposed regulations under Sec. 2704, valuation discounts for family-owned businesses. S. 3181/H.R. 5754: S. Corporation Modernization Act of 2016.
Client expense: $160,000 · Firm income: Not reported
Government targets: Alcohol & Tobacco Tax & Trade Bureau (TTB), HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), Labor, Dept of (DOL), SENATE, Treasury, Dept of
2016 · fourth_quarter · Beverage Industry
- S. 1562, the Craft Beverage Modernization and Tax Reform Act - Section 385 of Treasury Regulations dealing with earnings stripping - S. 807 and H.R. 232 Small BREW Act - S. 375 and H.R. 767 Fair Beer Act
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
H.R. 867 (Aged Distilled Spirits Competitiveness Act); H.R. 2903 and S. 1562 (Craft Beverage Modernization and Tax Reform Act); S. 1179 (The Advancing Growth in the Economy through Distilled [AGED] Spirits Act); H.R. 2117 (tax extenders, specifically the rum cover over provision).
Client expense: $70,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
S. 1562 - Excise Tax reform
Client expense: Not reported · Firm income: $10,000
Government targets: Agriculture, Dept of (USDA), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, U.S. Trade Representative (USTR)
2016 · fourth_quarter · Taxation/Internal Revenue Code
S. 1562/H.R. 2903 - Craft Beverage Modernization and Tax Reform Act of 2015
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
Issues related to Craft Beverage Modernization and Tax Reform Act (S 1562; HR 2903).
Client expense: Not reported · Firm income: $10,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
S. 1562 & H.R. 2403 - Craft Beverage Modernization & Tax Reform Act of 2015 S. 2031 & H.R. 1992 - American Soda Ash Competitiveness Act
Client expense: Not reported · Firm income: $30,000
Government targets: Energy, Dept of, Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Beverage Industry
Issues related to the malt beverage industry and packaging; Issues related to corporate tax reform; Anti-trust issues; Beer Act; Issues related to Craft Beverage Modernization Act, H.R. 2903 and S. 1562.
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
Issues related to corporate tax reform (S. 1562, Craft Beverage Modernization and Tax Reform Act of 2015); Anti-trust issues.
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
-General discussion on provisions relating to corporate taxes and revenue offsets. -General interest in LIFO repeal. -General interest in Puerto Rico tax differential. -Oppose H.R. 232/S. 917, the Brew Act. -Support H.R. 767/S. 807, the Fair Beer Act. -Support for Craft Beverage Modernization and Tax Reform Act, S. 1562/H.R. 2903. -General interest in the outcome of the Department of Treasury's proposed regulations under Section 385 of the IRS code. -General interest in IRS Drawback Reform.
Client expense: $440,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Alcohol & Tobacco Tax & Trade Bureau (TTB), Commodity Futures Trading Commission (CFTC), Environmental Protection Agency (EPA), Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE, Transportation, Dept of (DOT), Treasury, Dept of, U.S. International Trade Commission (ITC), White House Office
2016 · fourth_quarter · Taxation/Internal Revenue Code
Estate Tax- H.R. 1105 and H.R. 6100, Pass Through Entity Taxation-H.R. 5076 and H.R. 4377, LIFO- H.R. 4377, Craft Beverage Modernization Act of 2015- S.1562 and H.R. 2903
Client expense: $370,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE