[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 600 Introduced in House (IH)]

114th CONGRESS
  1st Session
                                H. R. 600

 To amend the Internal Revenue Code of 1986 to modify the taxation of 
                              hard cider.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 28, 2015

Mr. Blumenauer (for himself and Mr. Collins of New York) 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 modify the taxation of 
                              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 Industry Deserves Equal 
Regulation Act'' or the ``CIDER Act''.

SEC. 2. MODIFICATION OF HARD CIDER DEFINITION.

    (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 this section, the term `hard 
cider' means any wine--
            ``(1) the carbonation level of which does not exceed 6.4 
        grams per liter,
            ``(2) which is derived primarily from apples, apple juice 
        concentrate and water, 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 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''.
    (c) Effective Date.--The amendments made by this section shall 
apply to wine removed after December 31, 2015.
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