119 HR 4613 IH: Bubble Tax Modernization Act of 2025 U.S. House of Representatives 2025-07-22 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.

I119th CONGRESS1st SessionH. R. 4613IN THE HOUSE OF REPRESENTATIVESJuly 22, 2025Ms. Salinas (for herself, Mr. Van Orden, Mr. Panetta, and Mr. Kelly of Pennsylvania) introduced the following bill; which was referred to the Committee on Ways and MeansA BILLTo amend the Internal Revenue Code of 1986 to remove the differentiation between mead and low alcohol by volume wine for purposes of the tax imposed on wines.

1.

Short title

This Act may be cited as the Bubble Tax Modernization Act of 2025.

2.

Removing differentiation between mead and low alcohol by volume wine

(a)

In general

Section 5041(h) of the Internal Revenue Code of 1986 is amended to read as follows: (h)

Low alcohol by volume wine

(1)

In general

For purposes of subsections (a) and (b)(1), low alcohol by volume wine shall be deemed to be still wines containing not more than 16 percent of alcohol by volume. (2)

Definition

For purposes of this section, the term low alcohol by volume wine means a wine— (A)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, and (B)which contains less than 8.5 percent alcohol by volume.. (b)

Effective date

The amendments made by this section shall apply to wine removed after December 31, 2025.