[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4851 Introduced in House (IH)]







106th CONGRESS
  2d Session
                                H. R. 4851

    To amend the Internal Revenue Code of 1986 to make a technical 
 correction to the definition of hard cider for purposes of the excise 
                            tax on alcohol.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 13, 2000

 Mr. Hill of Montana introduced the following bill; which was referred 
                   to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
    To amend the Internal Revenue Code of 1986 to make a technical 
 correction to the definition of hard cider for purposes of the excise 
                            tax on alcohol.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. TECHNICAL CORRECTION TO DEFINITION OF HARD CIDER.

    (a) In General.--Paragraph (6) of section 5041(b) of the Internal 
Revenue Code of 1986 (relating to rates of tax) is amended to read as 
follows:
            ``(6) 22.6 cents per wine gallon on hard cider which is a 
        still, carbonated, or sparkling wine--
                    ``(A) which is prepared by fermenting apple or pear 
                juice, either fresh or diluted, without at any time--
                            ``(i) adding alcoholic liquors or 
                        fortifying with alcohol, or
                            ``(ii) using any fruit product other than 
                        apples and pears, except that flavoring may be 
                        added as provided in subparagraph (C)(iii),
                    ``(B) which contains at least one-half of 1 percent 
                and less than 7 percent alcohol by volume, and
                    ``(C) with respect to which, at any time before or 
                after fermentation--
                            ``(i) apple juice, pear juice, water, or 
                        sugar, or any combination, may be added, and
                            ``(ii) the cider may be flavored using 
                        natural flavorings or natural food products 
                        other than apples or pears, but only if such 
                        flavorings and products do not exceed 5 percent 
                        by volume of the finished cider.''
    (b) Effective Date.--The amendment made by this section shall take 
effect as if included in section 908 of the Taxpayer Relief Act of 
1997.
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