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Senate Co-Sponsorship Memoranda

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Senate of Pennsylvania
Session of 2013 - 2014 Regular Session


Posted: December 3, 2012 11:32 AM
From: Senator Richard L. Alloway, II
To: All Senate members
Subject: Co-Sponsorship Memo - Small Breweries Malt Beverage Tax Credit
In the near future, I intend to introduce legislation that would institute a permanent Malt Beverage Tax Credit of $200,000 for small breweries for the purchase of equipment. A small brewery is defined as a brewery producing less than 1.5 million barrels of beer per year.

This legislation will be modeled after SB275 of the 2011-2012 Legislative Session.

The credit was first enacted in 1974 as an emergency tax credit and expired at the end of 2008. The cost of this credit is estimated at $1.1 million per year and will benefit small breweries across the commonwealth.

The malt beverage tax credit provides manufacturers of malt or brewed beverages, whose annual production of malt or brewed beverages do not exceed 1.5 million barrels, a maximum annual credit of $200,000 for capital improvement expenditures (items of plant, equipment, and machinery intended for use in the manufacture and sale of malt or brewed beverages within the commonwealth). This tax credit cannot exceed the amount of qualifying capital expenditures made during the “effective period”

Sponsors of the previous legislation included the following: Alloway, Fontanna, Brewster, Solobay, Rafferty, Scarnati, Boscola, Yudichak, Kasunic, and Mensch.

If you are interested in co-sponsoring this legislation, please contact Melissa Knepper at mknepper@pasen.gov or by phone at 772-2929.

Introduced as SB55