To amend the Internal Revenue Code of 1986 to reduce the tax on beer to its pre-1991 level.

This bill proposes to lower the federal excise tax on beer by 50 percent, returning it to the rate that existed prior to 1991. Specifically, it would reduce the tax from $18.00 to $9.00 per barrel for large brewers, with corresponding adjustments for smaller producers. For the average consumer, this change is intended to lower the retail price of beer by reducing the tax burden currently passed down from manufacturers and wholesalers.