[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2078 Introduced in House (IH)]

  1st Session
                                H. R. 2078

 To amend the Internal Revenue Code of 1986 to clarify the excise tax 
                       treatment of draft cider.


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                    IN THE HOUSE OF REPRESENTATIVES

                             July 20, 1995

 Mr. English of Pennsylvania (for himself, Mr. Neal of Massachusetts, 
Mr. Houghton, and Mr. Dooley) introduced the following bill; which was 
              referred to the Committee on Ways and Means

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                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to clarify the excise tax 
                       treatment of draft cider.
    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. CLARIFICATION OF TAX TREATMENT OF DRAFT CIDER.

    (a) Draft Cider Containing Not More Than 7 Percent Alcohol Taxed as 
Wine.--Subsection (b) of section 5041 of the Internal Revenue Code of 
1986 (relating to imposition and rate of tax) is amended by adding at 
the end the following new paragraph:
            ``(6) On draft cider derived primarily from apples or apple 
        concentrate and water, containing no other fruit product, and 
        containing at least one-half of 1 percent and not more than 7 
        percent of alcohol by volume, 22.6 cents per wine gallon.''
    (b) Excluded From Small Producer Credit.--Paragraph (1) of section 
5041(c) of the Internal Revenue Code of 1986 (relating to credit for 
small domestic producers) is amended by striking ``subsection (b)(4)'' 
and inserting ``paragraphs (4) and (6) of subsection (b)''.
    (c) Effective Date.--The amendments made by this section shall 
apply on and after the date of the enactment of this Act.
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