Think about the incentives under the big beer plan -- no excise tax as long as you stay small and then bam!, hit with a huge tax burden as soon as you hit 15,001. Your incentive is to stay under that 15K. I'd prefer to be paying a small rate starting out, so I could go up to 60K and not worry about the increase in tax.
I am not so sure about that. I am guessing it is like the federal income tax. You start paying tax on every barrel of beer over 15k. So if you produced 16k bbl you would only be taxed on 1k bbl.
It just seems like the vast majority of craft breweries are easily under 15k bbl. So they would pay no excise tax! Under the BA plan a 10k bbl craft brewery would pay 35k in excise taxes yet under the "Big Beer" bill the same craft brewery would pay nothing! Like I said I must be missing something since I can't imagine the BA would have a worse plan for small breweries.