A bill for an act concerning the beer barrel tax.

This bill changes Iowa's beer tax structure by imposing different rates based on whether beer is made domestically or imported. It requires class "A" and special class "A" beer permittees to pay $1.86 per 31-gallon barrel for beer manufactured in an American brewery (defined as U.S.-based production facilities) and $5.89 per barrel for foreign import beer (beer manufactured and imported from outside the U.S.). The tax applies to beer sold wholesale in Iowa or sold off-premise by manufacturers, but exempts beer shipped out of state or sold between permittees. This creates a tax distinction favoring domestic beer producers over imported beer.