I 
114TH CONGRESS 
2D SESSION 
H. R. 6000 
To amend the Internal Revenue Code of 1986 to modify rules relating to 
the taxation of mead and other agricultural wine, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 13, 2016 
Mr. SANFORD introduced the following bill; which was referred to the 
Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to modify 
rules relating to the taxation of mead and other agricul-
tural wine, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Mead Equality And 
Definition Act of 2016’’ or the ‘‘MEAD Act’’. 
SEC. 2. REPEAL OF LIMITATIONS RELATING TO USE OF 
SPIRITS, FRUITS, HERBS, ETC. 
(a) IN GENERAL.—Section 5387 of the Internal Rev-
enue Code of 1986 is amended by striking subsection (b) 
and by redesignating subsection (c) as subsection (b). 
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(b) REGULATIONS.—Not later than 1 year after the 
date of the enactment of this Act, the Secretary of the 
Treasury shall modify subpart I of part 24 of subchapter 
A of chapter 1 of title 27, Code of Federal Regulations 
as follows: 
(1) Allow the use of spirits in the production of 
agricultural wine in a manner similar to the use of 
spirits in the production of natural wine. 
(2) Eliminate any limitation on the quantity of 
hops used in the production of mead. 
(3) Allow, in the production of mead, the addi-
tion of wholesome fruits (including fruit juices, fruit 
puree, fruit extract, or fruit concentrate), vegetables, 
spices, and other ingredients suitable for human 
food consumption that are generally recognized as 
safe for use in an alcoholic beverage, but only to the 
extent the addition thereof contributes to less than 
50 percent of the total Brix of the mead. 
(4) Allow, in the production mead, the density 
of the honey and water mixture to be below 13 de-
grees Brix in the case of an addition described in 
paragraph (3), but only to the extent the resulting 
mixture is not less than 13 degrees Brix. 
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(5) Provide that after complete fermentation 
mead may not have an alcohol content of more than 
24 percent by volume. 
(c) RULE OF CONSTRUCTION.—Nothing in this sec-
tion shall be construed to revoke, prescribe, or limit any 
other exemptions from the requirements under subpart I 
of part 24 of subchapter A of chapter I of title 27, Code 
of Federal Regulations, for any ingredient that has been 
recognized before, on, or after the date of the enactment 
of this Act as a traditional ingredient in the production 
of fermented beverages. 
(d) EFFECTIVE DATE.—The amendments made by 
subsection (a) shall take effect on the date that is 1 year 
after the date of the enactment of the this Act. 
SEC. 3. MODIFICATION OF FORMULA REQUIREMENT FOR 
AGRICULTURAL WINE. 
Not later than 1 year after the date of the enactment 
of this Act, the Secretary of the Treasury shall modify 
subpart I of part 24 of subchapter A of chapter 1 of title 
27, Code of Federal Regulations to allow, for research and 
development purposes (including consumer taste testing), 
production of agricultural wine without an approved for-
mula, but only to the extent such wine is not marketed 
or sold prior to approval of its formula. 
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SEC. 4. RATE OF TAXATION FOR MEAD. 
(a) IN GENERAL.—Section 5041(b) of the Internal 
Revenue Code of 1986 is amended by striking ‘‘and’’ at 
the end of paragraph (5), by striking the period at the 
end of paragraph (6) and inserting ‘‘; and’’, and by adding 
at the end the following new paragraph: 
‘‘(7) On meads containing not more than 0.64 
grams of carbon dioxide per hundred millimeters of 
mead, at 22.6 cents per gallon (except that the Sec-
retary may by regulations prescribe such tolerances 
to this limitation as may be reasonably necessary in 
good commercial practice).’’. 
(b) CREDIT
FOR
SMALL
PRODUCERS.—Section 
5041(c) of such Code is amended by inserting ‘‘or (b)(7)’’ 
after ‘‘(b)(6)’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to mead removed during calendar 
years beginning after December 31, 2016. 
Æ 
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