Title 26, Internal Revenue CodeRelease 119-102
§5417 Pilot Brewing Plants
Title 26 › Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes › CHAPTER 51 — DISTILLED SPIRITS, WINES, AND BEER › Subchapter G — Breweries › PART II — OPERATIONS › § 5417
Summary
The Secretary may allow pilot brewing plants to be set up off a brewery’s main site for research, testing, analysis, or development if the operator files any bonds and applications the Secretary requires and follows the Secretary’s rules. This does not allow waiving any required bond filings or any tax payments called for in this chapter.
Full Legal Text
Title 26, §5417
Internal Revenue Code, Source: USLM XML via OLRC
Under such regulations as the Secretary may prescribe, and on the filing of such bonds and applications as he may require, pilot brewing plants may, at the discretion of the Secretary be established and operated off the brewery premises for research, analytical, experimental, or development purposes with regard to beer or brewery operations. Nothing in this section shall be construed as authority to waive the filing of any bond or the payment of any tax provided for in this chapter.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
Statutory Notes and Related Subsidiaries
Effective Date
Section effective on first day of first calendar month which begins more than 90 days after Jan. 12, 1971, see section 5 of Pub. L. 91–673, set out as an
Effective Date
of 1971 Amendment note under section 5056 of this title.
Reference
Citations & Metadata
Citation
26 U.S.C. § 5417
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102