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Titles Actions Overview All Actions Cosponsors Committees Related Bills Subjects Latest Summary All Summaries

Titles (2)

Short Titles

Short Titles - Senate

Short Titles as Introduced

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

Official Titles

Official Titles - Senate

Official Titles as Introduced

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


Actions Overview (2)

Date Actions Overview
04/14/2015Committee on Finance. Original measure reported to Senate by Senator Hatch. With written report No. 114-17.
04/14/2015Introduced in Senate

All Actions (2)

Date All Actions
04/14/2015Placed on Senate Legislative Calendar under General Orders. Calendar No. 40.
Action By: Senate
04/14/2015Committee on Finance. Original measure reported to Senate by Senator Hatch. With written report No. 114-17.

Cosponsors (0)

No cosponsors.


Committees (1)

Committees, subcommittees and links to reports associated with this bill are listed here, as well as the nature and date of committee activity and Congressional report number.

Committee / Subcommittee Date Activity Reports
Senate Finance04/14/2015 Reported original measure S. Rept. 114-17

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Subjects (7)


Latest Summary (2)

There are 2 summaries for S.906. View summaries

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Reported to Senate without amendment (04/14/2015)

(This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.)

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

(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.

(Sec. 3) Increases from 30% to 35% the rate of the continuous levy on payments to Medicare providers or suppliers for unpaid taxes.