These bills either raise or lower tax rates on alcoholic beverages. For the purposes of this policy, taxes are considered to also include any fee, excise, or ad valorem rate that is placed on alcoholic beverage products. Some of the bills listed assign a portion of an existing tax on alcoholic beverages be used for a specific purpose, regardless of whether it is accompanied by a tax increase or decrease.
United States
Senate Bill 1111
Summary: Reduces tax rate on beer from $18 to $9 per 31 gallon barrel. Reduces tax rate on beer for "small brewers" from $7 to $3.50 per barrel on the first 60,000 barrels.
Sponsor(s): Senator Mark Udall (D-Colorado)
House Bill 1675
Summary: Reduces tax rate on beer from $18 to $9 per 31 gallon barrel. Reduces tax rate on beer for “small brewers” from $7 to $3.50 per barrel on the first 60,000 barrels.
Sponsor(s): Representative Tom Latham (R-IA)
Senate Bill 534
Summary: Lowers tax rates for qualified small brewers in the United States and increases the amount of beer that can be produced by these small brewers. “Small brewer” definition increased from a producer of 2,000,000 to 6,000,000 barrels per year. Tax rate on first 60,000 barrels reduced from $7 to $3.50 per gallon. Tax rate for next 1,940,000 barrels is reduced from $18 to $16 per barrel.
Sponsor(s): Senators John Kerry (D-MA), Mike Crapo (R-ID), Ron Wyden (D-OR)*
House Bill 1236
Summary: Lowers tax rates for qualified small brewers in the United States and increases the amount of beer that can be produced by these small brewers. “Small brewer” definition increased from a producer of 2,000,000 to 6,000,000 barrels per year. Tax rate on first 60,000 barrels reduced from $7 to $3.50 per gallon. Tax rate for next 1,940,000 barrels is reduced from $18 to $16 per barrel.
Sponsor(s): Representatives Jim Gerlach (R-PA), Richard Neal (D-MA), Paulsen (R-MN)*
Summary: Reduces the tax rate on small distilled spirits producers. Credits 80% of the tax on the first 65,000 proof gallons produced per year by a small distilled spirits producer. A small distilled spirits producer is defined as any person who produces not more than 100,000 proof gallons of distilled spirits per year.
Sponsor(s): Representative Maurice Hinchey (D-New York)
California
California Special Session 1 Senate Bill 23
Summary: Authorizes governing board of any county or city to levy or increase certain taxes currently only taxed at the state level, including taxes on alcohol.
Sponsor(s): Committee on Budget and Fiscal Review
Senate Bill 653
Summary: Authorize governing board of any county or city to levy or increase certain taxes currently only taxed at the state level, including taxes on alcohol.
Sponsor(s): Senator Darrell Steinberg (D-Elk Grove)
District of Columbia
B19-408 - PASSED INTO LAW. Effective October 1, 2011.
Summary: Increase tax rate of alcoholic beverages sold for off-site consumption from 9% to 10%.
Sponsor(s): Chairman Kwame Brown (D)
Iowa
Summary: Increases the tax applicable to the manufacture or sale of beer.
Sponsor(s): Governor’s Office of Drug Control Policy
Maine
LD 1300 - PASSED INTO LAW. Signed by Governor 7/8/2011. Effective 8/30/2011.
Summary: Ten percent of license fees collected on liquor licenses will be deposited in a fund for the purpose of preventing the consumption of liquor by minors.
Massachusetts
House Bill 2542
Summary: Increases tax rates on alcoholic beverages including beer from $0.11 to $0.21 per gallon, wine from $1.10 to $2.20, and distilled spirits from $4.05 to $8.10 per gallon.
Sponsor(s): Representatives Kay Kahn (D-Newton), Ruth Blaser (D-Newton) and Elizabeth Malia (D-Jamaica Plain)
New Jersey
Senate Bill 3011
Summary: Defines flavored malt beverages as a specific category of beverage separate from beer and taxes them at $4.40 per gallon. The current tax rate for beer is $0.12 per gallon. Half of the taxes collected on flavored malt beverages will be deposited in the Alcohol Education, Rehabilitation and Enforcement fund and the other half will be deposited in the General Fund.
Sponsor(s): Senator Joseph Vitale (D-Woodbridge)
Assembly Bill 2643
Summary: Defines flavored malt beverages as a specific category of beverage separate from beer and taxes them at $4.40 per gallon. The current tax rate for beer is $0.12 per gallon. Half of the taxes collected on flavored malt beverages will be deposited in the Alcohol Education, Rehabilitation and Enforcement fund and the other half will be deposited in the General Fund.
Sponsor(s): Assembly Members Mary Pat Angelini (R-Wall Township), Valerie Vainieri Huttle (D-Englewood), and Albert Coutinho (D-Newark)
Pennsylvania
House Bill 1661
Summary: Requires that any price or fee increase on wine and spirits sold by the Liquor Control Board be approved by the Governor and a majority of the members of the Senate and the House of Representatives.
Sponsor(s): Representatives T. Mark Mustio (R-Allegheny), John Taylor (R-Philadelphia), John Payne (R-Dauphin)*
House Bill 1364
Summary: Establishes the Drug and Alcohol Treatment and Prevention Fund and allocates to the fund 6.34% of the money collected from the previous year’s liquor tax. Money in the fund is to be used for rehabilitation, behavioral health, and local health services.
Sponsor(s): Ken Smith (D-Lackawanna)
Summary: Reduce the emergency tax imposed on liquor sales from 18% to 9% from January 1, 2011 and 0% from January 1, 2012 onward.
Sponsor(s): Representative John Payne (R-Dauphin)
House Bill 660
Summary: Reduces emergency tax rate on liquor from current rate of 18% to 9% starting January 1, 2012, to 6% starting January 1, 2013, to 3% starting January 1, 2014, and to 0% starting January 1, 2015.
Sponsor(s): Stephen Barrar (R-Chester)
Texas
House Bill 2582 - Governor Signed in to law on 6/17/2011. Effective 9/1/2011.
Summary: Repeal 25% tax credit given to manufacturers that produce 75,000 barrels or less of beer per year.
Sponsor(s): Representative Jim Murphy (R-Houston)
Vermont
House Bill 436 - PASSED INTO LAW
Summary: Reduces the gross receipt tax for distilled spirit retailers. The current rate is 25% on all receipts. The new rate will be 5% on the first $100,000, 15% for the next $100,000, and 25% on anything exceeding $200,000.
Sponsor(s): House Committee on Ways and Means
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