S. 236: Craft Beverage Modernization and Tax Reform Act of 2017

115th Congress · introduced 2017-01-30 · Taxation · Latest: Read twice and referred to the Committee on Finance.

federal

Follow this bill, step by step

Where it came from: introduced 2017-01-30 · official record
Who proposed it: Sen. Wyden, Ron [D-OR] · what a sponsor is
What happened next: no floor votes in our records yet. Why?
Where it stands now: Read twice and referred to the Committee on Finance. 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 2017

Plain 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.

Congressional Research Service summary (Introduced in Senate), 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 2017

Source: Congressional Research Service summary (Introduced in Senate)

AI explanation – may be wrong, check the official text

No AI explanation yet. It takes up to a minute to write and is then saved for everyone.

Limited to a few requests an hour per person.

The strongest published arguments

Arguments for (supporters)

Needs sources: no published arguments on this side yet. We only show items backed by a published source. Suggest one.

Arguments against (opponents)

Needs sources: no published arguments on this side yet. We only show items backed by a published source. Suggest one.

Alternatives

Needs sources: no published alternatives yet (for example a different bill, a law instead of an amendment, or keeping current law). We only show items backed by a published source. Suggest one.

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

Officials and money

Sponsor: Sen. Wyden, Ron [D-OR] · 56 cosponsors

Cost estimate: No cost estimate published yet.

Cosponsors on this site

Jerry Moran (R-KS), Michael F. Bennet (D-CO), Shelley Moore Capito (R-WV), Tammy Baldwin (D-WI), Ron Johnson (R-WI), Amy Klobuchar (D-MN), Thom Tillis (R-NC), Maria Cantwell (D-WA), Jeanne Shaheen (D-NH), Jeff Merkley (D-OR), Gary C. Peters (D-MI), Patty Murray (D-WA), Roger F. Wicker (R-MS), Joni Ernst (R-IA), Christopher A. Coons (D-DE), John Boozman (R-AR), Kirsten E. Gillibrand (D-NY), Lisa Murkowski (R-AK), Christopher Murphy (D-CT), Cory A. Booker (D-NJ), Angus S. King, Jr. (I-ME), John Hoeven (R-ND), Tammy Duckworth (D-IL), Margaret Wood Hassan (D-NH), Mazie K. Hirono (D-HI), John Kennedy (R-LA), John Barrasso (R-WY), Martin Heinrich (D-NM), Dan Sullivan (R-AK), Todd Young (R-IN), Steve Daines (R-MT), Catherine Cortez Masto (D-NV), Tina Smith (D-MN), Charles E. Schumer (D-NY)

Sponsor's campaign money: Sen. Wyden, Ron [D-OR] reported raising $1.9 million (2025–2026). Details. Shown for context only; it does not mean any donor supported this bill.

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 (2)

Bill: A proposed law. It becomes law only if it passes the legislature and is signed by the president or governor (or a veto is overridden).
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 Senate)
Congress.gov
Data: GovInfo BILLSTATUS bulk data (Library of Congress), BILLSTATUS-115s236.xml <https://www.govinfo.gov/bulkdata/BILLSTATUS/115/s>

Record fed-us-cong115-s236 · catalog fed-us-congress-bills-cong115 · updated 2026-11-15 by psicol fed-bills-cong115