MN SF1998

Increases the production threshold for "qualified brewer" status from 100,000 to 250,000 barrels annually, allowing larger brewers to receive the tax credit.

Maintains the existing tax credit of $4.60 per barrel on up to 25,000 barrels sold per fiscal year, with a maximum annual credit of $115,000.

Applies the increased threshold to determinations based on calendar year 2011 production and all subsequent years.

Defines a qualified brewer as any brewer (regardless of location) manufacturing less than 250,000 barrels in the preceding calendar year, with all brands and facilities under the same ownership combined for calculation purposes.