3.0.0 906 2021-07-10T19:54:17Z 2022-11-04T13:28:06Z Senate S 2015-04-14 114 ssfi00 Finance Committee Senate Standing Reported original measure 2015-04-14T14:49:33Z S. Rept. 114-17 CIDER Act 114 600 HR 2015-01-28 Referred to the House Committee on Ways and Means. Related bill CRS 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 Investment and Development through Excise Tax Reduction (CIDER) Act 114 1459 S 2015-05-22 Read twice and referred to the Committee on Finance. Related bill CRS 2015-04-14 Senate Placed on Senate Legislative Calendar under General Orders. Calendar No. 40. Calendars 2015-04-14 ssfi00 Finance Committee Senate Committee on Finance. Original measure reported to Senate by Senator Hatch. With written report No. 114-17. Committee 2015-04-14 Committee on Finance. Original measure reported to Senate by Senator Hatch. With written report No. 114-17. Committee 14000 9 Library of Congress ssfi00 Finance Committee 2015-04-14 Introduced in Senate IntroReferral 10000 9 Library of Congress H000338 Sen. Hatch, Orrin G. [R-UT] ORRIN HATCH R UT GRANT N Taxation Alcoholic beverages Debt collection Fruit and vegetables Medicare Sales and excise taxes Tax administration and collection, taxpayers Taxation 00 2015-04-14 Introduced in Senate 2015-04-21T21:02:58Z 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.

Increases from 30% to 35% the rate of the continuous levy on payments to Medicare providers or suppliers for unpaid taxes.

]]> 80 2015-04-14 Reported to Senate without amendment 2015-05-20T18:05:39Z (This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.)

Cider Investment and Development through Excise Tax Reduction (CIDER) Act

(Sec. 2) 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.

(Sec. 3) Increases from 30% to 35% the rate of the continuous levy on payments to Medicare providers or suppliers for unpaid taxes.

]]> Cider Investment and Development through Excise Tax Reduction (CIDER) Act Short Titles as Introduced 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 An original bill to amend the Internal Revenue Code of 1986 to modify the types of wines taxed as hard cider. Placed on Calendar Senate 2015-04-14T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-114s906pcs/xml/BILLS-114s906pcs.xml 2015-04-14 Placed on Senate Legislative Calendar under General Orders. Calendar No. 40. 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.