[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[S. 1459 Introduced in Senate (IS)]

114th CONGRESS
  1st Session
                                S. 1459

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


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                              May 22, 2015

  Mr. Schumer (for himself, Ms. Collins, Mr. Leahy, Mr. Merkley, Mrs. 
Shaheen, and Mr. Manchin) 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)(6), the term 
`hard cider' means a wine--
            ``(1) containing not more than 0.64 gram of carbon dioxide 
        per hundred milliliters of wine, except that the Secretary may 
        by regulations prescribe such tolerances to this limitation as 
        may be reasonably necessary in good commercial practice,
            ``(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''.
    (c) Effective Date.--The amendments made by this section shall 
apply to articles removed during calendar years beginning after 
December 31, 2015.
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