Ohio legislation · 136th General Assembly
Ohio SB474: Reduce excise tax rates on beer manufactured in the United States
Status: In committee, September 30, 2026
To amend sections 4301.42 and 4305.01 of the Revised Code to reduce excise tax rates on beer manufactured in the United States.
What the bill says
To amend sections 4301.42 and 4305.01 of the Revised Code to reduce excise tax rates on beer manufactured in the United States.
From the introduced text, September 28, 2026:
To amend sections 4301.42 and 4305.01 of the Revised Code to reduce excise tax rates on beer manufactured in the United States. BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: Section 1. That sections 4301.42 and 4305.01 of the Revised Code be amended to read as follows: Sec. 4301.42. (A) As used in this section, "American beer" means a business entity operating within the United States that holds a federal permit issued by the alcohol and tobacco tax and trade bureau authorizing the entity to commercially produce and sell beer. (B) For the purpose of providing revenue for the support of the state, a tax is [DELETED: hereby ] levied on the sale of beer in sealed bottles and cans having twelve ounces or less of liquid content [DELETED: ,] at one of the following rates: (1) For American beer, at the rate of sixteen thousandths of one cent on each ounce of liquid content or fractional part of each ounce of liquid content; (2) For any other beer, at the rate of fourteen one-hundredths of one cent on each ounce of liquid content or fractional part of each ounce of liquid content [DELETED: , and ] . (C) For the purpose of providing revenue for the support of the state, a tax is levied on …
Sponsors
- William DeMora (D, 25) · primary sponsor
Latest actions
- : Referred to committee
- : Introduced
Subjects: Taxation
Common questions
- What is SB474?
- SB474 is a bill in the Ohio Legislature (136th General Assembly): Reduce excise tax rates on beer manufactured in the United States.
- What does SB474 do?
- In its own words: To amend sections 4301.42 and 4305.01 of the Revised Code to reduce excise tax rates on beer manufactured in the United States.
- What is the status of SB474?
- In committee as of September 30, 2026. Latest action: Referred to committee (September 30, 2026).
- Who sponsored SB474?
- William DeMora (D, 25).
- Where is the official record for SB474?
- On the Ohio Legislature website: https://www.legislature.ohio.gov/legislation/136/sb474
Source: official Ohio record. Tracked by Delilah, AI for legislation across all 50 states and Congress.