113 S1531 IS: Cider Investment and Development through Excise Tax Reduction (CIDER) Act U.S. Senate 2013-09-19 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

II113th CONGRESS1st SessionS. 1531IN THE SENATE OF THE UNITED STATESSeptember 19, 2013Mr. Schumer (for himself and Mr. Leahy) introduced the following bill; which was read twice and referred to the Committee on FinanceA BILLTo 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), 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.