Section 1 Short title
This Act may be cited as the “Cider Investment and Development through Excise Tax Reduction (CIDER) Act”.
Cider Investment and Development through Excise Tax Reduction (CIDER) Act
A BILL
To amend the Internal Revenue Code of 1986 to modify the types of wines taxed as hard cider.
Sec. 2 Modification of definition of hard cider
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.”
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”.