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Tax Cuts and Jobs Act of 2017

Craft Beverage Modernization and Tax Reform

        

The Craft Beverage Modernization and Tax Reform provisions of the Tax Cuts and Jobs Act of 2017 have been extended through
December 31, 2020.

We’ll update the information on this page, including updated guidance and FAQs on the transferability of certain wine tax credits, as soon
as possible.

To view current tax rate tables and related information visit the Tax and Fee Rates page.

 

Summary of Excise Tax Provisions | Public Guidance | General Tax Reform Questions and Answers |
Beer Tax Reform Questions and Answers
| Wine Tax Reform Questions and Answers |
Distilled Spirits Tax Reform Questions and Answers
| MNBP Tax Reform Questions and Answers
 

 

The Craft Beverage Modernization (CBMA) portion of the Tax Cuts and Jobs Act of 2017 (Public Law 115-97) made changes to the Internal Revenue Code of 1986 (IRC) related to the alcohol provisions that are administered by TTB.  The changes applied to calendar years 2018 and 2019.

On December 20, 2019, the President signed into law the Further Consolidated Appropriations Act, 2020, which  among other things, extends the provisions of the CBMA related to alcohol for one year, through December 31, 2020.

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  • Please visit our Tax and Fee Rates page to see the tax rates for distilled spirits, wine, and beer removed or imported in calendar years 2018 – 2020.

 

 

Summary of Distilled Spirits, Wine, and Beer Excise Tax Provisions

The highlights of the provisions of the Act related to distilled spirits, wine, and beer excise tax are summarized below.  This summary is not intended to establish any policies regarding these provisions, but merely to summarize them.

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phone icon CONTACT US

Please send us your questions about Craft Beverage Modernization and Tax Reform using the Regulations and Rulings Division contact form. TTB is developing responses to questions for future updates to this page.

Please direct correspondence to:

Alcohol and Tobacco Tax and Trade Bureau
Director, Regulations and Rulings Division
1310 G Street, NW., Box 12
Washington, DC 20005

 

 

 

 

 

 

 

Page last reviewed: January 12, 2018
Page last updated: November 6, 2019
Maintained by: Regulations and Rulings Division