From brewersassociation.org:

The Brewers Association supports H.R. 4278, a bill to create a graduated beer excise tax rate of $3.50 and $16 for America’s small brewers, sponsored by U.S. Representatives Richard Neal (D-Massachusetts 2nd District) and Kevin Brady (R-Texas 8th District).

Currently, a small brewer that produces less than 2 million barrels of beer per year is eligible to pay $7.00 per barrel on the first 60,000 barrels produced each year. Reducing this rate to $3.50 per barrel would provide approximately $15.5 million per year to help strengthen our nation’s smallest brewers and support their efforts to maintain and generate jobs.