A bill to amend section 5051 of the Internal Revenue Code of 1954 (relating to the Federal excise tax on beer).
Public Law 94-529 · H.R. 3605 · 94th Congress · began in the House
Signed by Gerald Ford (R) on Oct 17, 1976 · Taxation
Sponsor: Rep. Jake Pickle (D-TX-10)
Cosponsors: None
Passage votesYeaNay
- HouseRecorded vote: 211 yea, 126 nay211–126
- SenateMethod not stated
Data notes
The final version of the law, as each chamber passed it. A chamber that passed it by voice vote or unanimous consent has no count. “Method not stated” means the record does not say how the chamber voted. Where the record has a member-by-member vote, the “Who voted for it” section shows who voted yea.
Summary
The Congressional Research Service’s plain-language summary of what the law does.
Provides that the first 60,000 barrels of beer brewed by a brewery in the United States producing less than 2,000,000 barrels annually for consumption shall be taxable under the Internal Revenue Code at a rate of $7 per barrel (as opposed to the flat rate of $9 per barrel presently imposed).
Applies to controlled groups the 2,000,000 barrel quantity specified in this Act, and apportions the 60,000 barrel quantity specified in this Act among the brewers who are component members of such group.
Who voted for it
Every House member of the 94th Congress on the ideology compass. Highlighted: the 211 who voted yea on final passage. Faded: everyone else, including those who voted nay, did not vote, or had not yet taken office.
211 yea126 nay93 present or did not vote
Democrats who voted yea(141)
- Rep. James CormanD-CA-21
- Rep. Yvonne BurkeD-CA-28
- Rep. Ralph MetcalfeD-IL-1
- Rep. Frank ThompsonD-NJ-4
Rep. James OberstarD-MN-8- Rep. Cardiss CollinsD-IL-7
- Rep. Barbara JordanD-TX-18
- Rep. William FordD-MI-15
- Rep. Frederick RichmondD-NY-14
- Rep. Henry GonzálezD-TX-20
- Rep. Harold JohnsonD-CA-1
- Rep. Charles CarneyD-OH-19
- Rep. James HowardD-NJ-3
- Rep. Jonathan BinghamD-NY-22
Rep. John DingellD-MI-16- Rep. John BurtonD-CA-5
- Rep. John McFallD-CA-14
- Rep. Charles PriceD-IL-23
- Rep. Richard BollingD-MO-5
- Rep. Joshua EilbergD-PA-4
- Rep. Robert LeggettD-CA-4
- Rep. Norman MinetaD-CA-13
- Rep. Peter RodinoD-NJ-10
- Rep. Stephen SolarzD-NY-13
- Rep. John FaryD-IL-5
- Rep. Ray MaddenD-IN-1
- Rep. Helen MeynerD-NJ-13
- Rep. Edward MezvinskyD-IA-1
- Rep. William BrodheadD-MI-17
Rep. Dave ObeyD-WI-7- Rep. Thomas MorganD-PA-22
- Rep. Frank AnnunzioD-IL-11
- Rep. John MurphyD-NY-17
Rep. Richard NolanD-MN-6- Rep. Dominick DanielsD-NJ-14
- Rep. James BurkeD-MA-11
- Rep. William LehmanD-FL-13
- Rep. Daniel RostenkowskiD-IL-8
- Rep. Edward PattenD-NJ-15
- Rep. Joseph KarthD-MN-4
- Rep. George DanielsonD-CA-30
- Rep. James O’HaraD-MI-12
- Rep. James WeaverD-OR-4
- Rep. Teno RoncalioD-WY
- Rep. Donald FraserD-MN-5
- Rep. Dante FascellD-FL-15
- Rep. Daniel FloodD-PA-11
- Rep. John DentD-PA-21
- Rep. Robert BerglandD-MN-7
- Rep. Lucien NedziD-MI-14
- Rep. William MoorheadD-PA-14
- Rep. Jerry PattersonD-CA-38
- Rep. Paul SarbanesD-MD-3
- Rep. Joseph VigoritoD-PA-24
- Rep. Robert KastenmeierD-WI-2
- Rep. Joseph GaydosD-PA-20
- Rep. Philip HayesD-IN-8
- Rep. Jack BrooksD-TX-9
- Rep. Clement ZablockiD-WI-4
- Rep. Tim HallD-IL-15
- Rep. Robert MollohanD-WV-1
- Rep. Carl PerkinsD-KY-7
- Rep. William HungateD-MO-9
- Rep. Gerry StuddsD-MA-12
- Rep. Leslie AspinD-WI-1
- Rep. Neal SmithD-IA-4
- Rep. Frederick RooneyD-PA-15
- Rep. Leonor SullivanD-MO-3
- Rep. Matthew McHughD-NY-27
- Rep. Albert UllmanD-OR-2
- Rep. Robert RoeD-NJ-8
- Rep. Joseph MinishD-NJ-11
- Rep. James SymingtonD-MO-2
- Rep. John MelcherD-MT-2
- Rep. Robert CornellD-WI-8
- Rep. Thomas ReesD-CA-23
- Rep. James FlorioD-NJ-1
- Rep. Edward PattisonD-NY-29
- Rep. James BlanchardD-MI-18
- Rep. Gillis LongD-LA-8
- Rep. Mike McCormackD-WA-4
- Rep. Alvin BaldusD-WI-3
- Rep. Gladys SpellmanD-MD-5
- Rep. James WrightD-TX-12
- Rep. Don BonkerD-WA-3
- Rep. James LloydD-CA-35
Rep. Max BaucusD-MT-1- Rep. George ShipleyD-IL-22
- Rep. Henry NowakD-NY-37
- Rep. Stanley LundineD-NY-39
- Rep. Robert EdgarD-PA-7
- Rep. Michael BlouinD-IA-2
- Rep. Thomas DowneyD-NY-2
- Rep. John JenretteD-SC-6
- Rep. Robert GiaimoD-CT-3
Rep. John MurthaD-PA-12- Rep. Bill AlexanderD-AR-1
- Rep. Mendel DavisD-SC-1
- Rep. Jerome TraxlerD-MI-8
- Rep. Charles RoseD-NC-7
- Rep. Lindy BoggsD-LA-2
- Rep. William NatcherD-KY-2
- Rep. Robert DuncanD-OR-3
- Rep. Lunsford PreyerD-NC-6
- Rep. Gus YatronD-PA-6
- Rep. John BreckinridgeD-KY-6
- Rep. Thomas AshleyD-OH-9
- Rep. Clarence LongD-MD-2
- Rep. Charles WilsonD-TX-2
- Rep. Kika de la GarzaD-TX-15
- Rep. Jake PickleD-TX-10
- Rep. William RandallD-MO-4
- Rep. Abraham KazenD-TX-23
- Rep. Romano MazzoliD-KY-3
- Rep. Floyd FithianD-IN-2
- Rep. Carroll HubbardD-KY-1
- Rep. Richard WhiteD-TX-16
- Rep. William HughesD-NJ-2
- Rep. Lee HamiltonD-IN-9
- Rep. Walter JonesD-NC-1
- Rep. George MahonD-TX-19
- Rep. Walter FlowersD-AL-7
- Rep. Ike AndrewsD-NC-4
- Rep. Robert KruegerD-TX-21
- Rep. John BreauxD-LA-7
- Rep. Robert SikesD-FL-1
- Rep. Otto PassmanD-LA-5
- Rep. Elliott LevitasD-GA-4
- Rep. Olin TeagueD-TX-6
- Rep. James HaleyD-FL-8
- Rep. Andrew JacobsD-IN-11
- Rep. Thomas DowningD-VA-1
- Rep. Dale MilfordD-TX-24
- Rep. Goodloe ByronD-MD-6
- Rep. Felix HébertD-LA-1
- Rep. John FlyntD-GA-6
- Rep. Sam HallD-TX-1
- Rep. Joseph WaggonnerD-LA-4
- Rep. William PoageD-TX-11
- Rep. Omar BurlesonD-TX-17
- Rep. David SatterfieldD-VA-3
Republicans who voted yea(70)
- Rep. Gilbert GudeR-MD-8
- Rep. Matthew RinaldoR-NJ-12
- Rep. Edward BiesterR-PA-8
- Rep. Frank HortonR-NY-34
- Rep. Benjamin GilmanR-NY-26
- Rep. Margaret HecklerR-MA-10
- Rep. Joseph McDadeR-PA-10
- Rep. William WalshR-NY-33
- Rep. Mark AndrewsR-ND
- Rep. Donald MitchellR-NY-31
- Rep. Thomas RailsbackR-IL-19
- Rep. William CohenR-ME-2
- Rep. Ronald SarasinR-CT-5
- Rep. Hamilton FishR-NY-25
Rep. Don YoungR-AK- Rep. Millicent FenwickR-NJ-5
- Rep. Elwood HillisR-IN-5
- Rep. John StantonR-OH-11
- Rep. Norman LentR-NY-4
- Rep. Edward MadiganR-IL-21
- Rep. Albert JohnsonR-PA-23
- Rep. Donald ClausenR-CA-2
- Rep. Herbert BurkeR-FL-12
- Rep. John JarmanD-OK-5
- Rep. Robert CoughlinR-PA-13
- Rep. Philip RuppeR-MI-11
- Rep. James AbdnorR-SD-2
- Rep. Joe SkubitzR-KS-5
- Rep. Edward DerwinskiR-IL-4
- Rep. Paul FindleyR-IL-20
- Rep. Albert QuieR-MN-1
- Rep. John MyersR-IN-7
- Rep. Skip BafalisR-FL-10
- Rep. William MooreR-LA-6
- Rep. Elford CederbergR-MI-10
- Rep. Marion SnyderR-KY-4
- Rep. Robert DanielR-VA-4
- Rep. Garry BrownR-MI-3
- Rep. Guy Vander JagtR-MI-9
- Rep. Manuel LujánR-NM-1
- Rep. Jim JohnsonR-CO-4
- Rep. William DickinsonR-AL-2
- Rep. John WydlerR-NY-5
- Rep. Robert KastenR-WI-9
- Rep. William SteigerR-WI-6
- Rep. Gary MyersR-PA-25
- Rep. James RobinsonR-VA-7
- Rep. Richard SchulzeR-PA-5
- Rep. Jack KempR-NY-38
- Rep. Barry GoldwaterR-CA-20
- Rep. William KetchumR-CA-18
- Rep. David TreenR-LA-3
- Rep. William FrenzelR-MN-3
- Rep. Delbert LattaR-OH-5
- Rep. Clarence BrownR-OH-7
- Rep. Willis GradisonR-OH-1
- Rep. Marjorie HoltR-MD-4
- Rep. Donald ClancyR-OH-2
- Rep. Barber ConableR-NY-35
- Rep. Clarence MillerR-OH-10
- Rep. Bill ArcherR-TX-7
- Rep. Robert BaumanR-MD-1
- Rep. Herman SchneebeliR-PA-17
- Rep. John ConlanR-AZ-4
- Rep. John AshbrookR-OH-17
- Rep. John RousselotR-CA-26
- Rep. James CollinsR-TX-3
- Rep. Steven SymmsR-ID-1
- Rep. Phil CraneR-IL-12
Rep. Ron PaulR-TX-22
Data notes
The House’s recorded vote on the final version of the law (roll call 1159 in Voteview), matched to the vote the record cites and checked against its totals. Positions are each member’s DW-NOMINATE score for that Congress, as on the Ideology page; left to right is more liberal to more conservative. Paired and announced yea votes count as yea. Lists follow the compass, most liberal first. A name links to a profile only for members of the current Congress. A law passed by voice vote or unanimous consent has no member list, and neither does a vote Voteview has not yet recorded.
Committees
The committees the bill was sent to, and what each did with it.
Data notes
A committee links to its page only where it exists in the current Congress; older and renamed committees are named without a link.
Timeline
From introduction to signing, newest first: the committees, the floor and the president. 14 actions.
- Oct 17, 1976Became lawBecame law · Signed by President.
- PresidentPresident · Public law 94-529.
- Oct 6, 1976PresidentPresident · Measure presented to President.
- PresidentPresident · Measure enrolled in Senate.
- Oct 5, 1976PresidentPresident · Measure enrolled in House.
- Sep 30, 1976FloorFloor · Measure passed Senate.
- FloorFloor · Measure called up by unanimous consent in Senate.
- Sep 13, 1976FloorFloor · Measure passed House, amended, roll call #719 (211-126).House roll call 719
- Aug 2, 1976FloorFloor · Measure failed of passage in House under suspension of rules, roll call #587 (236-144).House roll call 587
- FloorFloor · Failed of passage/not agreed to in House: Measure failed of passage in House under suspension of rules, roll call #587 (236-144).House roll call 587
- FloorFloor · Measure called up under motion to suspend rules and pass in House.
- Jul 19, 1976CommitteeCommittee · Reported by House Ways and Means Committee
- Feb 24, 1975CommitteeCommittee · Referred to House Ways and Means Committee
- IntroducedIntroduced · Introduced in the House
Data notes
Shows the introduction, each committee and subcommittee step the source dates (referral, hearings, markup, report, discharge), and the floor, conference, presidential and became-law steps. Calendar placements, messages between the chambers, amendments and committee report numbers are not shown for laws before the 108th Congress. Two entries the source lists twice are shown once.
Official record
The bill’s full text and every action, including introduction and committee steps, are on Congress.gov. Data through Oct 7, 2026.