3.0.0 1459 2023-01-11T13:31:03Z 2023-01-11T13:31:03Z Senate S 2015-05-22 114 ssfi00 Finance Committee Senate Standing Referred to 2015-05-22T17:00:15Z Craft Beverage Modernization and Tax Reform Act of 2015 114 1562 S 2015-06-11 Read twice and referred to the Committee on Finance. Related bill CRS CIDER Act 114 600 HR 2015-01-28 Referred to the House Committee on Ways and Means. Related bill CRS Cider Investment and Development through Excise Tax Reduction (CIDER) Act 114 906 S 2015-04-14 Placed on Senate Legislative Calendar under General Orders. Calendar No. 40. Related bill CRS Craft Beverage Modernization and Tax Reform Act of 2015 114 2903 HR 2015-07-08 Sponsor introductory remarks on measure. (CR H4875) Related bill CRS 2015-05-22 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2015-05-22 Introduced in Senate IntroReferral 10000 9 Library of Congress S000148 Sen. Schumer, Charles E. [D-NY] Charles Schumer D NY E. N C001035 Sen. Collins, Susan M. [R-ME] Susan Collins R ME M. 2015-05-22 True L000174 Sen. Leahy, Patrick J. [D-VT] Patrick Leahy D VT 2015-05-22 True M001176 Sen. Merkley, Jeff [D-OR] Jeff Merkley D OR 2015-05-22 True S001181 Sen. Shaheen, Jeanne [D-NH] Jeanne Shaheen D NH 2015-05-22 True M001183 Sen. Manchin, Joe, III [D-WV] Joseph Manchin D WV 2015-05-22 True Taxation Alcoholic beverages Fruit and vegetables Sales and excise taxes Taxation 00 2015-05-22 Introduced in Senate 2015-06-09T21:48:28Z Cider Investment and Development through Excise Tax Reduction (CIDER) Act

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.

]]> Cider Investment and Development through Excise Tax Reduction (CIDER) Act Display Title Cider Investment and Development through Excise Tax Reduction (CIDER) Act Official Title as Introduced A bill to amend the Internal Revenue Code of 1986 to modify the types of wines taxed as hard cider. Introduced in Senate IS Short Titles as Introduced Cider Investment and Development through Excise Tax Reduction (CIDER) Act Introduced in Senate 2015-05-22T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-114s1459is/xml/BILLS-114s1459is.xml 2015-05-22 Read twice and referred to the Committee on Finance. 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.