H.R. 2903: Craft Beverage Modernization and Tax Reform Act of 2015

114th Congress · introduced 2015-06-25 · Taxation · Latest: Sponsor introductory remarks on measure. (CR H4875)

federal

Follow this bill, step by step

Where it came from: introduced 2015-06-25 · official record
Who proposed it: Rep. Paulsen, Erik [R-MN-3] · what a sponsor is
What happened next: no floor votes in our records yet. Why?
Where it stands now: Sponsor introductory remarks on measure. (CR H4875) Not final yet: this can still change. We check for updates every day.
If it becomes law and spends money: follow the money to money laws, then agencies and contracts and grants.

What does this mean?

Official title

Craft Beverage Modernization and Tax Reform Act of 2015

Plain 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.

Congressional Research Service summary (Introduced in House), quoted unchanged (nonpartisan). Read the source.

What a vote does

A “Yea” vote

If it passes both chambers and is signed, it becomes law.

A “Nay” vote

If it is not passed, current law stays as it is.

PSI Sci description of the legislative step (not an opinion).

What does this mean? (plain words)

Official text

Craft Beverage Modernization and Tax Reform Act of 2015

Source: Congressional Research Service summary (Introduced in House)

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The strongest published arguments

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Alternatives

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How did my representative vote? · This bill's floor votes

Officials and money

Sponsor: Rep. Paulsen, Erik [R-MN-3] · 288 cosponsors

Cost estimate: No cost estimate published yet.

Cosponsors on this site

Richard E. Neal (D-MA), Steve Womack (R-AR), Mike Bost (R-IL), Ryan K. Zinke (R-MT), Juan Vargas (D-CA), Mark E. Amodei (R-NV), Ken Calvert (R-CA), Ann Wagner (R-MO), Paul Tonko (D-NY), Dina Titus (D-NV), Jason Smith (R-MO), Mike Quigley (D-IL), Scott H. Peters (D-CA), Glenn Grothman (R-WI), Tim Walberg (R-MI), Bill Huizenga (R-MI), Diana DeGette (D-CO), David P. Joyce (R-OH), John B. Larson (D-CT), Michael R. Turner (R-OH), Robert B. Aderholt (R-AL) and 228 more.

No linked floor roll calls in our collected records yet. This does not mean the bill has never had a vote. Check the official bill history.

Words on this page, explained (3)

Bond: A way to borrow money. A government sells bonds to raise money now and promises to pay it back with interest over time. Bonds repaid from taxes often need voter approval.
Exemption: A rule that removes certain people, property or activities from a tax or requirement.
Rulemaking: The process agencies use to write regulations that carry out laws passed by Congress or a legislature. Usually an agency publishes a proposed rule, takes public comments, then publishes a final rule.

Plain meanings written from linked sources. All words.

Sources

Congressional Research Service summary (Introduced in House)
Congress.gov
Data: GovInfo BILLSTATUS bulk data (Library of Congress), BILLSTATUS-114hr2903.xml <https://www.govinfo.gov/bulkdata/BILLSTATUS/114/hr>

Record fed-us-cong114-hr2903 · catalog fed-us-congress-bills-cong114 · updated 2026-11-15 by psicol fed-bills-cong114