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

This bill, introduced in 2005, proposed to lower the federal excise tax on beer by 50 percent, returning it to the rate used before 1991. Specifically, it sought to reduce the tax from $18 per barrel to $9 per barrel. If enacted, this change was intended to lower production costs for brewers, potentially leading to lower retail prices for consumers and providing financial relief to businesses within the beverage industry.