MI SR0098

Memorializes Congress to enact a federal excise tax credit for sparkling wines produced by small wineries, equivalent to the existing $0.90 per-gallon credit available for still wines.

Small Michigan wineries producing under 250,000 gallons annually currently pay $0.17 per bottle in federal excise tax on still wines after the credit is applied, but pay $3.40 per bottle on sparkling wines with no credit available.

Michigan's wine industry includes 14,600 acres of vineyards making the state the fourth-largest grape-growing state, with over 5,000 jobs, $190 million in payroll, and $790 million in total economic value as of 2005.

Directs copies of the resolution be sent to the President of the United States Senate, Speaker of the House of Representatives, and Michigan's congressional delegation.