[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[S. 1531 Introduced in Senate (IS)]

113th CONGRESS
  1st Session
                                S. 1531

To amend the Internal Revenue Code of 1986 to modify the types of wines 
                          taxed as hard cider.


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                   IN THE SENATE OF THE UNITED STATES

                           September 19, 2013

Mr. Schumer (for himself and Mr. Leahy) introduced the following bill; 
     which was read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to modify the types of wines 
                          taxed as hard cider.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Cider Investment and Development 
through Excise Tax Reduction (CIDER) Act''.

SEC. 2. MODIFICATION OF DEFINITION OF HARD CIDER.

    (a) In General.--Section 5041 of the Internal Revenue Code of 1986 
is amended by adding at the end the following new subsection:
    ``(g) Hard Cider.--For purposes of subsection (b), the term `hard 
cider' means a wine--
            ``(1) the carbonation level of which does not exceed 6.4 
        grams per liter,
            ``(2) which is derived primarily from--
                    ``(A) apples, apple juice concentrate, pears, or 
                pear juice concentrate, and
                    ``(B) 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 percent and 
        less than 8.5 percent alcohol by volume.''.
    (b) Conforming Amendment.--Paragraph (6) of section 5041(b) of such 
Code is amended by striking ``which is a still wine'' and all that 
follows through ``alcohol by volume''.
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