Included in the Tax Cuts and Jobs Act (H.R. 1) passed in late December were “Craft Beverage Modernization and Tax Reform” provisions that, among other things, reduced federal excise taxes for wine, beer and spirits businesses. These reductions expire at the end of 2019 unless extended by future legislation. While these changes may not have initially received a great deal of coverage in the press, affected businesses experienced almost immediate tax relief and are now putting their savings to use. The New York Times recently reported on this topic – the article can be found here. Businesses should stay tuned for efforts to extend or modify these tax relief provisions.

If you have questions about tax law changes impacting the beverage industry, please contact one of the attorneys listed below:

Dustin Swanson at 503.294.9262 or dustin.swanson@stoel.com

Todd Friedman at 503.294.9327 or todd.friedman@stoel.com

Photo of Dustin Swanson Dustin Swanson

Dustin Swanson advises on federal, state, and local tax issues that affect businesses and individuals. His transactional practice encompasses a wide variety of issues, including entity formation, taxable and tax-free mergers and acquisitions, transactions involving pass-through entities such as LLCs, partnerships, and S…

Dustin Swanson advises on federal, state, and local tax issues that affect businesses and individuals. His transactional practice encompasses a wide variety of issues, including entity formation, taxable and tax-free mergers and acquisitions, transactions involving pass-through entities such as LLCs, partnerships, and S corporations, and the development, financing, acquisition, and sale of tax credit projects. As part of his practice, Dustin regularly works with clients to identify and maximize federal, state, and local tax incentives.

Photo of Todd Friedman Todd Friedman

Todd Friedman practices business law, focusing on advising entrepreneurial, emerging, growing and established companies with respect to business formation and structuring, commercial contracting, debt and equity financing, mergers and acquisitions, and real property matters. He has represented clients in industries including: food and…

Todd Friedman practices business law, focusing on advising entrepreneurial, emerging, growing and established companies with respect to business formation and structuring, commercial contracting, debt and equity financing, mergers and acquisitions, and real property matters. He has represented clients in industries including: food and agribusiness; wine, beer and spirits; restaurant and hospitality; technology; branded consumer products; and creative services. Todd is co-chair of the firm’s Beverage and Hospitality initiative.

Click here for Todd Friedman’s full bio.