3.0.0 5872 2023-01-11T13:33:20Z 2023-01-11T13:33:20Z House HR 2016-07-14 114 [Congressional Record Volume 162, Number 114 (Thursday, July 14, 2016)]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. NUNES:H.R. 5872.Congress has the power to enact this legislation pursuantto the following:Clause 1 of section 8 of article I of the Constitution ofthe United States.[Page H5014]]]> hswm00 Ways and Means Committee House Standing Referred to 2016-07-14T13:07:30Z 2016-07-14 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2016-07-14 Introduced in House IntroReferral Intro-H 9 Library of Congress 2016-07-14 Introduced in House IntroReferral 1000 9 Library of Congress N000181 Rep. Nunes, Devin [R-CA-22] Devin Nunes R CA 22 N T000460 Rep. Thompson, Mike [D-CA-5] MIKE THOMPSON D CA 5 2016-07-14 True Taxation Alcoholic beverages Fruit and vegetables Sales and excise taxes Taxation 00 2016-07-14 Introduced in House 2016-08-15T14:53:37Z Low Alcohol Wine Act

This bill amends the Internal Revenue Code to require mead and low alcohol by volume wine to be taxed at the same rate as still wines containing not more than 14% of alcohol by volume.

Mead is a wine that: (1) contains not more than 0.64 grams of carbon dioxide per hundred milliliters of wine with an exception for a limit that is reasonably necessary in good commercial practice, (2) is derived solely from honey and water, (3) contains no fruit product or fruit flavoring, and (4) contains less than 8.5% alcohol by volume.

A low alcohol by volume wine is a wine that: (1) contains not more than 0.64 grams of carbon dioxide per hundred milliliters of wine with an exception for a limit that is reasonably necessary in good commercial practice, (2) is derived primarily from grapes or from grape juice concentrate and water, (3) contains no fruit product or fruit flavoring other than grape, and (4) contains less than 8.5% alcohol by volume.

]]> Low Alcohol Wine Act Display Title Low Alcohol Wine Act Short Titles as Introduced Low Alcohol Wine Act Official Title as Introduced To amend the Internal Revenue Code of 1986 to modify the taxation of mead and certain low alcohol by volume wine. Introduced in House 2016-07-14T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-114hr5872ih/xml/BILLS-114hr5872ih.xml 2016-07-14 Referred to the House Committee on Ways and Means. 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. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.