CIDER Act

Bill: 114-hr-600
Sponsor: full_name: Rep. Blumenauer, Earl [D-OR-3]
Introduced: 2015-01-28
Policy area: Taxation
Subjects: Alcoholic beverages

Fruit and vegetables

Sales and excise taxes
Latest action: action_date: 2015-01-28
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2015-01-28
action_desc: Introduced in House
text: <p><strong>Cider Industry Deserves Equal Regulation Act or the CIDER Act</strong>&nbsp;</p> <p>Amends the Internal Revenue to revise the definition of "hard cider," for purposes of the excise tax on distilled spirits, wines, and beer, to mean any wine: (1) the carbonation level of which does not exceed 6.4 grams per liter; (2) which is derived primarily from apples, apple juice concentrate and water, pears, or pear juice concentrate and water; (3) which contains no fruit product or fruit flavoring other than apple or pear; and (4) which contains at least one-half of 1% and less than 8.5% alcohol by volume. </p>

tv_txt: I 114th CONGRESS 1st Session H. R. 600 IN THE HOUSE OF REPRESENTATIVES January 28, 2015 Mr. Blumenauer (for himself and Mr. Collins of New York ) 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 the taxation of hard cider.

1. Short title This Act may be cited as the Cider Industry Deserves Equal Regulation Act or the CIDER Act . 2. Modification of hard cider definition (a) In general Section 5041 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (g) Hard cider For purposes of this section, the term hard cider means any wine— (1) the carbonation level of which does not exceed 6.4 grams per liter, (2) which is derived primarily from apples, apple juice concentrate and water, pears, or pear juice concentrate and water, (3) which contains no fruit product or fruit flavoring other than apple or pear, and (4) which contains at least one-half of 1 percent and less than 8.5 percent alcohol by volume. . (b) Conforming amendment Paragraph (6) of section 5041(b) of such Code is amended by striking which is a still wine and all that follows through alcohol by volume . (c) Effective date The amendments made by this section shall apply to wine removed after December 31, 2015.