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December 1933

21st Amendment Ratified, Prohibition Ended

 

December 5, 2017 marks 84 years since the United States ratified the 21st Amendment to the U.S. Constitution and paved the way for the modern three-tier beverage alcohol system.

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WSWA monitors many federal issues that are important to our members and the industry. Take a look at the issues below for more information.
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Federal Key Issue 1: LIFO Repeal

LIFO (Last-In, First-Out) is a widely-accepted inventory accounting used by large and small companies throughout the U.S. economy since 1938.

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Federal Key Issue 2: Pass Through Entity Taxation

Any tax reform effort must be comprehensive in nature – taking into account changes to both personal and corporate tax rates. In recent years, there have been attempts to force most pass through entities – S corporations, partnerships, limited liability corporations, etc. – to become C corporations.

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Federal Key Issue 3: Ignition Interlocks

While there have been significant decreases in the number of alcohol-related accidents, fatalities and injuries in the past twenty years, WSWA remains steadfast in its commitment to fighting drunk driving. Ignition interlocks are an important new technology that will help combat drunk driving.

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Federal Key Issue 4: Postal Reform

As Congress seeks to make the United States Postal Service (USPS) solvent, it is imperative that individual state laws concerning the direct to consumer shipping of wine, beer and spirits are respected.

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Federal Key Issue 5: TTB Funding

Congressional appropriators should approve the Administration’s request of $101 million for the Alcohol and Tobacco Tax and Trade Bureau (TTB). In addition to its tax collection role, TTB is responsible for enforcing the Federal Alcohol Administration Act. Agency officials annually review over 100,000 labels and thousands of formulas to protect consumers.