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Tax Cuts and Jobs Act of 2017

Craft Beverage Modernization and Tax Reform

        

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

On December 22, 2017, the President signed into law the Tax Cuts and Jobs Act (Public Law 115-97) ("the Act"), which makes extensive changes to the Internal Revenue Code of 1986 (IRC), including provisions related to alcohol that are administered by TTB. Those changes are effective January 1, 2018.

TTB is currently assessing the impact of these changes on TTB forms, regulations, and systems, and will update this page with additional guidance and information as it becomes available. You can subscribe to receive notification of updates through GovDelivery.

  • Please visit our Tax and Fee Rates page to see tax rates for distilled spirits, wine, and beer removed or imported in calendar years 2018 and 2019.

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. 

 

Public Guidance

TTB issues formal public guidance in the form of rulings, procedures, delegation orders, industry circulars, and other publications issued to help the regulated industries understand TTB regulations, policies, and other requirements. See the related guidance below.

 

General Questions and Answers

 

Beer Questions and Answers

 

Wine Questions and Answers

 

Distilled Spirits Questions and Answers

 

Nonbeverage Products (MNBP) Questions and Answers

 

 

 

 

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: April 12, 2018
Maintained by: Regulations and Rulings Division

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