Cider Investment and Development through Excise Tax Reduction (CIDER) Act

Bill: 114-s-906
Sponsor: full_name: Sen. Hatch, Orrin G. [R-UT]
Introduced: 2015-04-14
Policy area: Taxation
Subjects: Alcoholic beverages

Debt collection

Fruit and vegetables

Medicare

Sales and excise taxes

Tax administration and collection, taxpayers
Latest action: action_date: 2015-04-14
text: Placed on Senate Legislative Calendar under General Orders. Calendar No. 40.

Summaries:
action_date: 2015-04-14
action_desc: Introduced in Senate
text: <p><strong>Cider Investment and Development through Excise Tax Reduction (CIDER) Act </strong></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 a wine: (1) containing not more than .64 gram of carbon dioxide per hundred milliliters of wine (subject to necessary tolerances); (2) which is derived primarily from apples, apple juice concentrate, 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> <p>Increases from 30% to 35% the rate of the continuous levy on payments to Medicare providers&nbsp;or suppliers for unpaid taxes. </p>

action_date: 2015-04-14
action_desc: Reported to Senate without amendment
text: <p>(This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.)</p> <p><strong>Cider Investment and Development through Excise Tax Reduction (CIDER) Act </strong></p> <p>(Sec. 2) 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 a wine: (1) containing not more than .64 gram of carbon dioxide per hundred milliliters of wine (subject to necessary tolerances); (2) which is derived primarily from apples, apple juice concentrate, 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> <p>(Sec. 3) Increases from 30% to 35% the rate of the continuous levy on payments to Medicare providers&nbsp;or suppliers for unpaid taxes. </p>

tv_txt: II Calendar No. 40 114th CONGRESS 1st Session S. 906 [Report No. 114–17] IN THE SENATE OF THE UNITED STATES April 14, 2015 Mr. Hatch , from the Committee on Finance , reported the following original bill; which was read twice and placed on the calendar A BILL To amend the Internal Revenue Code of 1986 to modify the types of wines taxed as hard cider.

1. Short title This Act may be cited as the Cider Investment and Development through Excise Tax Reduction (CIDER) Act . 2. Modification of definition of hard cider (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 subsection (b)(6), the term hard cider means a wine— (1) containing not more than 0.64 gram of carbon dioxide per hundred milliliters of wine, except that the Secretary may by regulations prescribe such tolerances to this limitation as may be reasonably necessary in good commercial practice, (2) which is derived primarily from— (A) apples, apple juice concentrate, pears, or pear juice concentrate, and (B) 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 articles removed during calendar years beginning after December 31, 2015. 3. Increase in continuous levy (a) In general Paragraph (3) of section 6331(h) of the Internal Revenue Code of 1986 is amended by striking 30 percent and inserting 35 percent . (b) Effective date The amendment made by this section shall apply to payments made after 180 days after the date of the enactment of this Act.

April 14, 2015 Read twice and placed on the calendar