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[DOI] [PubMed] [Google Scholar] Covington LL, Breault LG, OBrien JJ, et al

The Tax Cuts and Jobs Act, passed in 2017, made the first reforms to the federal alcohol excise taxes since 1990, lowering the rates for all three commodities (beer, wine, and spirits).[38] The lower rates, which were originally temporary, were made permanent in 2020.[39] At the federal level, smaller importers and brewers of beer pay a tax of $3.50 to $16 per barrel, and large producers pay $16 on the first six million barrels and $18 on every barrel after that (see Table 1 in the Appendix for details)

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