A bill for an act concerning the beer barrel tax.

SF 2291 changes Iowa's beer tax structure by imposing different rates based on the beer's origin. It requires brewers and importers to pay $1.86 per 31-gallon barrel for beer made in the U.S. ("American brewery") and $5.89 per barrel for imported beer ("foreign import beer"). This replaces the current flat $5.89 tax on all beer, creating a lower tax rate for domestically produced beer. The bill directly affects all Iowa beer permittees who manufacture or import beer for wholesale sale within the state.