Text: S.1531 — 113th Congress (2013-2014)All Bill Information (Except Text)

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Introduced in Senate (09/19/2013)


113th CONGRESS
1st Session
S. 1531


To amend the Internal Revenue Code of 1986 to modify the types of wines taxed as hard cider.


IN THE SENATE OF THE UNITED STATES

September 19, 2013

Mr. Schumer (for himself and Mr. Leahy) introduced the following bill; which was read twice and referred to the Committee on Finance


A BILL

To amend the Internal Revenue Code of 1986 to modify the types of wines taxed as hard cider.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “Cider Investment and Development through Excise Tax Reduction (CIDER) Act”.

SEC. 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), the term ‘hard cider’ means a wine—

“(1) the carbonation level of which does not exceed 6.4 grams per liter,

“(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”.