Ohio Beer Counsel
Information and Commentary on the Issues Facing Ohio's Craft Beer Community, Breweries and Distilleries - Brewed by the Craft Beer Lawyers of Bruns, Connell, Vollmar & Armstrong's Brewery & Distillery Practice Group
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Small BREW vs. Fair BEER

On January 8, 2015, the Small Brewer Reinvestment and Expanding Workforce Act (Small BREW Act) was introduced in the U.S. House, followed by the introduction of a similar bill in the U.S. Senate on February 4, 2015.  On February 5, 2015, the Fair Brewers Excise and Economic Relief Act (Fair BEER Act) was introduced in the U.S. House, with a similar bill expected to be introduced in the Senate.  Small BREW vs. Fair BEER . . . what does it mean?

Under current federal law, a brewer who produces less than 2 million barrels a year pay:

  • $7 per barrel on the first 60,000, and
  • $18 per barrel after that.

Under the Small BREW Act, a brewer who produces less than 6 million barrels a year would pay:

  • $3.50 per barrel on the first 60,000,
  • $16 per barrel between 60,001 and 2 million, and
  • $18 per barrel above 2 million.

Under the Fair BEER Act, any brewer, regardless of size, would pay:

  • $0 per barrel on the first 7,143,
  • $3.50 per barrel between 7,144 and 60,000,
  • $16 per barrel between 60,001 and 2 million, and
  • $18 per barrel above 2 million.

Both the Small BREW Act and the Fair BEER Act have been referred to the Ways and Means Committee in the House.  The Small BREW Act has been referred to the Finance Committee in the Senate.  The Committee Chairs determine whether a bill will move past the committee state.