[Federal Register Volume 90, Number 11 (Friday, January 17, 2025)]
[Proposed Rules]
[Pages 6654-6706]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2025-00957]



[[Page 6653]]

Vol. 90

Friday,

No. 11

January 17, 2025

Part VIII





 Department of the Treasury





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 Alcohol and Tobacco Tax and Trade Bureau





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27 CFR Parts 4, 5, 7, et al.





Alcohol Facts Statements in the Labeling of Wines, Distilled Spirits, 
and Malt Beverages; Proposed Rule

Federal Register / Vol. 90 , No. 11 / Friday, January 17, 2025 / 
Proposed Rules

[[Page 6654]]


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DEPARTMENT OF THE TREASURY

Alcohol and Tobacco Tax and Trade Bureau

27 CFR Parts 4, 5, 7, 24, 25, and 27

[Docket No. TTB-2025-0002; Notice No. 237]
RIN 1513-AC93


Alcohol Facts Statements in the Labeling of Wines, Distilled 
Spirits, and Malt Beverages

AGENCY: Alcohol and Tobacco Tax and Trade Bureau, Treasury.

ACTION: Notice of proposed rulemaking.

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SUMMARY: The Alcohol and Tobacco Tax and Trade Bureau (TTB) proposes to 
require disclosure of per-serving alcohol, calorie, and nutrient 
content information in an ``Alcohol Facts'' statement on all alcohol 
beverage labels subject to TTB's regulatory authority under the Federal 
Alcohol Administration Act (FAA Act). This rulemaking responds to the 
Department of the Treasury's February 2022 report on ``Competition in 
the Markets for Beer, Wine, and Spirits,'' which recommended that TTB 
revive or initiate rulemaking on alcohol content, nutritional content, 
and appropriate serving sizes for alcohol beverage labels. Pursuant to 
its authorities under both the FAA Act and the Internal Revenue Code of 
1986, TTB is also proposing mandatory alcohol content statements for 
certain types of malt beverages, beer, and wine that are not currently 
required to be labeled with an alcohol content statement. TTB proposes 
a compliance date of 5 years from the date that a final rule resulting 
from this proposal is published in the Federal Register.

DATES: Comments must be received on or before April 17, 2025.

ADDRESSES: You may electronically submit comments to TTB on this 
proposal, and view copies of this document, its supporting materials, 
and any comments TTB receives on it within Docket No. TTB-2025-0002 as 
posted at https://www.regulations.gov. A direct link to that docket is 
available on the TTB website at https://www.ttb.gov/laws-and-regulations/all-rulemaking under Notice No. 237. Alternatively, you may 
submit comments via postal mail to the Director, Regulations and Ruling 
Division, Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street NW. 
Box 12, Washington, DC 20005. Please see the Public Participation 
section of this document for further information on the comments 
requested regarding this proposal and on the submission, 
confidentiality, and public disclosure of comments.

FOR FURTHER INFORMATION CONTACT: Curtis Eilers, Regulations and Rulings 
Division, Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street NW, 
Box 12, Washington, DC 20005; telephone 202-453-1039, ext. 041.

SUPPLEMENTARY INFORMATION: In accordance with 5 U.S.C. 553(b)(4), a 
summary of this rule may be found at https://www.regulations.gov/docket/TTB-2025-0002.

I. Background

    On July 31, 2007, TTB published Notice No. 73, a proposed rule 
entitled ``Labeling and Advertising of Wines, Distilled Spirits and 
Malt Beverages'' in the Federal Register (72 FR 41860). In that 
document, TTB proposed to amend the TTB regulations to set forth 
requirements for mandatory alcohol content labeling and for the 
presentation of certain calorie and nutrient information in a mandatory 
``Serving Facts'' panel. The proposed Serving Facts panel would also 
have included information about the number of servings per container 
and the serving size. TTB did not finalize the rulemaking; however, on 
May 28, 2013, TTB published TTB Ruling 2013-2, Voluntary Nutrient 
Content Statements in the Labeling and Advertising of Wines, Distilled 
Spirits, and Malt Beverages. The ruling announced that alcohol beverage 
labels could include Serving Facts statements on a voluntary basis 
while the Bureau continued to consider the proposed rule. TTB withdrew 
the Serving Facts rulemaking from the Unified Agenda of Federal 
Regulatory and Deregulatory Actions in the fall of 2017.
    In 2021, TTB received a letter, dated February 24, 2021, from 
several consumer groups and public health advocates, urging TTB to 
finalize the Serving Facts rulemaking. The letter was submitted on 
behalf of the Center for Science in the Public Interest (CSPI), Alcohol 
Justice, the American Institute for Cancer Research, Breast Cancer 
Prevention Partners, the Consumer Federation of America, the National 
Consumers League, and the U.S. Alcohol Policy Alliance. This rulemaking 
document will refer to the letter as the ``2021 CSPI letter.''
    On February 9, 2022, the Department of the Treasury, in 
consultation with the Department of Justice and the Federal Trade 
Commission, released a report entitled ``Competition in the Markets for 
Beer, Wine, and Spirits'' (Competition Report). The Competition Report 
was requested by Executive Order 14036, ``Promoting Competition in the 
American Economy.'' One of the Competition Report's findings was that 
``[r]egulatory proposals that could serve public health and foster 
competition by providing information to consumers, such as mandatory 
allergen, nutrition, and ingredient labeling proposals, have not been 
implemented.'' \1\ The Competition Report contains several 
recommendations, including that ``TTB should revive or initiate 
rulemaking proposing ingredient labeling and mandatory information on 
alcohol content, nutritional content, and appropriate serving sizes.'' 
\2\
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    \1\ See page 3 of the report, available at https://home.treasury.gov/system/files/136/Competition-Report.pdf.
    \2\ Id. at page 61.
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    Consistent with the Competition Report's recommendations, and 
considering the February 2021 letter referenced above, TTB decided to 
revisit the issue of mandatory nutritional information and expanded 
alcohol content information for alcohol beverages. Because it has been 
almost 20 years since TTB solicited comments on this issue, TTB 
published Notice No. 232, which announced two virtual listening 
sessions, on February 28 and 29, 2024, and the opening of a docket to 
receive public input on labeling of wine, distilled spirits, and malt 
beverages with per-serving alcohol and nutritional information, major 
food allergens, and/or ingredients. TTB received over 5,000 written 
comments in response to Notice No. 232 and heard from 47 speakers 
during the listening sessions.
    TTB is now publishing for public comment a new proposal that would 
require ``Alcohol Facts'' labeling for wines, distilled spirits, and 
malt beverages that provides alcohol and nutritional information, per 
serving, for these products on labels. TTB is addressing the 
Competition Report's recommendations and Notice No. 232 comments from 
the listening sessions on mandatory allergen and ingredient labeling in 
separate rulemaking projects.

II. TTB's Authority To Regulate Alcohol Beverage Labeling

    As set forth below, TTB has broad authority to regulate the 
labeling of alcohol beverages under Chapter 51 of the Internal Revenue 
Code of 1986 (IRC) and under the labeling provisions of the Federal 
Alcohol Administration Act (FAA Act), 27 U.S.C. 205(e). TTB administers 
these IRC and FAA Act provisions pursuant to section 1111(d) of the 
Homeland Security Act of 2002, codified at 6 U.S.C. 531(d). In 
addition,

[[Page 6655]]

the Secretary of the Treasury (the Secretary) has delegated certain 
administrative and enforcement authorities to TTB through Treasury 
Order 120-01.

A. TTB's Authority Under the IRC

    Chapter 51 of the IRC (26 U.S.C. 5001 et seq.) imposes taxes on 
distilled spirits, wines, and beer, and provides the Secretary 
authority to regulate the marking and labeling of containers of these 
alcohol beverages, to protect the revenue associated with those taxes. 
The tax rates differ depending on the classification of the product, 
and the marking and labeling requirements support the proper 
determination of tax liability based on the identity of the product. 
Thus, this authority is based, in part, on the Secretary's 
responsibility to classify, and collect taxes on, alcohol beverages 
under the IRC.
    For example, 26 U.S.C. 5301 authorizes the Secretary to regulate 
the branding and marking of distilled spirits containers whenever in 
his or her judgment such action is necessary to protect the revenue. 
Other provisions authorize the Secretary to regulate the marking, 
branding, and labeling of wine and beer. See 26 U.S.C. 5368 and 5412.
    Section 5555 requires every person liable for any tax imposed by 
Chapter 51 of the IRC to comply with such rules and regulations as the 
Secretary may prescribe. Finally, 26 U.S.C. 7805(a) provides the 
Secretary with the authority to prescribe all needful rules and 
regulations for the enforcement of the IRC.

B. TTB's Authority Under the FAA Act

    Section 105(e) of the FAA Act, 27 U.S.C. 205(e), sets forth 
standards for the regulation of the labeling of wine (containing at 
least 7 percent alcohol by volume), distilled spirits, and malt 
beverages that will be sold or otherwise introduced in interstate or 
foreign commerce. This document generally refers to these products as 
``alcohol beverages'' or ``alcohol beverage products.''
    This section gives the Secretary the authority to issue labeling 
regulations to prevent deception of the consumer, to provide the 
consumer with ``adequate information'' as to the identity, quality, and 
alcohol content of the product, and to prohibit false or misleading 
statements. Additionally, the FAA Act authorizes the Secretary to 
prohibit, irrespective of falsity, labeling statements relating to age, 
manufacturing processes, analyses, guarantees, and scientific or 
irrelevant matters that are likely to mislead the consumer. In the case 
of malt beverages, the labeling provisions of the FAA Act apply only if 
the laws or regulations of the State into which the malt beverages are 
to be shipped impose similar requirements.
    The FAA Act generally requires bottlers and importers to obtain a 
certificate of label approval (COLA) from TTB prior to bottling wine, 
distilled spirits, or malt beverages for introduction into interstate 
commerce, or removing alcohol beverages from customs custody, in 
bottles, for sale or any other commercial purpose. The law provides 
that COLAs are to be issued in such manner and form as the Secretary 
shall prescribe by regulations.

C. Legislative History of the FAA Act

    The legislative history of the FAA Act provides some insight 
concerning the general purpose of the FAA Act's labeling provisions. In 
hearings before the House Committee on Ways and Means in 1935, Joseph 
Choate from the Federal Alcohol Control Administration noted that the 
purpose of the bill was ``to provide such regulations, not laid down in 
statute, so as to be inflexible, but laid down under the guidance of 
Congress, under general principles, by a body which could change them 
as changes were found necessary.'' Mr. Choate also noted that those 
regulations were intended to ensure that

the purchaser should get what he thought he was getting . . . . They 
should not be confined, as the pure-food regulations have been 
confined, to prohibitions of falsity, but they should also provide 
for the information of the consumer, that he should be told what was 
in the bottle, and all the important factors which were of interest 
to him about what was in the bottle. [Emphasis added.]

See Hearings on H.R. 8539 Before the H. Comm. on Ways and Means, 74th 
Cong., 1st Sess. 10 (1935) (statement of Joseph H. Choate, Jr., Federal 
Alcohol Control Administration).

D. Calorie and Nutrient Labeling

    The FAA Act expressly conveys broad discretion to the agency and 
leaves it with the flexibility to prescribe such labeling regulations 
``as will provide the consumer with adequate information'' as to, among 
other things, the products' ``identity and quality'' and ``net 
contents.'' 27 U.S.C. 205(e). In 1986, in the context of ingredient 
labeling, the D.C. Circuit recognized that the obligation under the FAA 
Act ``to ensure that disclosure is adequate squarely implicates 
discretionary judgment on the part of the Secretary.'' Center for 
Science in the Public Interest v. Department of the Treasury, 797 F.2d 
995, 999 n.2 (D.C. Cir. 1986), citing Wawszkiewicz v. Department of the 
Treasury, 670 F.2d 296, 300 (D.C. Cir. 1981) (footnote omitted)).
    Accordingly, the D.C. Circuit upheld the actions of TTB's 
predecessor, the Bureau of Alcohol, Tobacco and Firearms (ATF), in 
issuing a final rule, T.D. ATF-150 (48 FR 45549, October 6, 1983), 
which rescinded ingredient labeling regulations that had not yet taken 
effect. The court held that there was no ``plain meaning of the phrase 
`adequate information' which indicates Congress' intent as to whether 
the FAA Act either requires or prohibits ingredient disclosure 
regulations.'' Ctr. for Sci. in the Pub. Int., 797 F.2d at 999 n.2. The 
court upheld ATF's conclusion that the FAA Act ``vests it with a zone 
of discretion within which it can choose to require or not require 
ingredient disclosure, as necessary to provide consumers with adequate 
information.'' Id. It is TTB's view that rulemaking on calorie and 
nutrient labeling similarly falls within the Secretary's discretion to 
determine whether such information is necessary to provide consumers 
with ``adequate information'' about the product.

E. Alcohol Content Labeling

    The statutory requirements with respect to disclosure of alcohol 
content on labels differ among the three alcohol beverage categories. 
The FAA Act authorizes the Secretary to issue regulations that require 
alcohol content statements on labels of distilled spirits products. 27 
U.S.C. 205(e)(2). The FAA Act also authorizes the Secretary to require 
alcohol content statements only for wines with an alcohol content of 
over 14 percent alcohol by volume, leaving such statements optional for 
wines with an alcohol content at or below 14 percent. Finally, the FAA 
Act contains language that specifically prohibits placement of alcohol 
content statements on malt beverage labels, unless required by State 
law, but in 1995 the Supreme Court struck that ban on First Amendment 
grounds in Rubin v. Coors Brewing Co., 514 U.S. 476 (1995).

F. Alcohol Beverages Subject to FDA Labeling Regulations

    Alcohol beverages that fall under the definitions of distilled 
spirits, wine, or malt beverages in the FAA Act are not subject to the 
Nutrition Facts regulations promulgated by the U.S. Food and Drug 
Administration (FDA) under 21 U.S.C. 343(q). In 1987, TTB's predecessor 
agency, the Bureau of Alcohol, Tobacco, and Firearms (ATF), and the FDA 
entered into a Memorandum of Understanding (MOU), which continues in 
effect. See Notice

[[Page 6656]]

No. 648 (52 FR 45502, November 30, 1987). In the MOU, both agencies 
recognized that ``ATF will be responsible for the promulgation and 
enforcement of regulations with respect to the labeling of distilled 
spirits, wine, and malt beverages pursuant to the FAA Act.'' The MOU 
also stated that ``ATF and FDA will consult on a regular basis 
concerning the propriety of promulgating regulations concerning the 
labeling of other ingredients and substances for alcoholic beverages.''
    Thus, alcohol beverages that are not distilled spirits, wines, or 
malt beverages, as defined in the FAA Act, 27 U.S.C. 211, are subject 
to the ingredient labeling, nutrition labeling, and allergen labeling 
regulations administered by the FDA. However, these products remain 
subject to the regulations enforced by TTB under the IRC.\3\ Therefore, 
to the extent that this NPRM addresses the labeling regulations under 
the FAA Act, which are found in 27 CFR parts 4, 5, and 7, it does not 
apply to alcohol beverages subject to FDA labeling regulations. 
However, to the extent that this NPRM proposes to amend the IRC 
regulations regarding alcohol content statements for certain beers and 
wines, those amendments would also affect alcohol beverages subject to 
FDA labeling regulations.
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    \3\ Alcohol beverages intended for human consumption that 
contain at least 0.5 percent alcohol by volume are also subject to 
the health warning statement requirements of the Alcoholic Beverage 
Labeling Act of 1988 (ABLA). See 27 U.S.C. 215. However, this 
document does not propose changes to the regulations implementing 
ABLA.
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III. Background on ``Alcohol Facts'' Statements

A. 2003 Petition for Alcohol Facts Label and Ingredient Labeling

    On December 16, 2003, CSPI, the National Consumers League, 67 other 
organizations, and 8 individuals, including 4 deans of schools of 
public health, filed a petition (the ``2003 petition'') requesting that 
TTB amend the alcohol beverage labeling regulations.\4\ After receipt 
of the 2003 petition, additional individuals wrote to TTB requesting 
the addition of their names to the petition. The petition requested 
that TTB require that labels of all TTB-regulated alcohol beverages 
include the following information in a standardized format:
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    \4\ ATF previously considered the issue of requiring calorie and 
nutrient information on alcohol beverage labels but did not 
implement rules on this issue. On August 10, 1993, ATF published an 
advance notice of proposed rulemaking (ANPRM) in the Federal 
Register soliciting comments from the public on whether the 
regulations should be amended to require nutrition labeling for 
alcohol beverages. See Notice No. 776 (58 FR 42517). The ANPRM was 
issued in response to a petition that cited, among other things, the 
Nutrition Labeling and Education Act of 1990, which mandates 
nutrition labeling for most FDA-regulated foods. For a detailed 
description of the rulemaking history concerning nutrition labeling 
on alcohol beverages, see TTB Notice No. 41, 70 FR 22274 (April 29, 
2005).
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     The beverage's alcohol content expressed as a percentage 
of alcohol by volume;
     A standard serving size;
     The amount of alcohol (in fluid ounces) contained within 
each standard serving;
     The number of calories per standard serving;
     The ingredients (including additives);
     The number of standard drinks per container; and
     The current definitions of moderate drinking for men and 
women published in the Dietary Guidelines for Americans, issued jointly 
by the Department of Health and Human Services and the Department of 
Agriculture.
    The petitioners proposed that all alcohol beverage containers bear 
this information on an ``Alcohol Facts'' panel. The petitioners 
provided the following example for a 750 mL bottle of wine:
[GRAPHIC] [TIFF OMITTED] TP17JA25.095

    The petition asked that the words ``Alcohol Facts'' be immediately 
followed by a declaration of the number of standard drinks (servings) 
per container. The petitioners asked, consistent with the then-current 
version of the Dietary Guidelines for Americans, that a serving should 
be defined as 12 fluid ounces of beer, 5 fluid ounces of wine, and 1.5 
fluid ounces of 80-proof distilled spirits. The petitioners further 
recommended that for alcohol beverages not fitting into one of those 
standard categories (for example, a malt liquor containing eight 
percent alcohol by volume), a serving should be defined as an amount of 
fluid containing approximately 0.5 fluid ounces of ethyl alcohol. The 
petitioners recommended that a consistent graphic symbol (for example, 
a beer mug, wine glass, or shot glass) should appear first, followed by 
the number of drinks in the container (for example, ``Contains 5 
Servings''). The petition proposed requiring this information on labels 
of all malt beverage, wine, and distilled spirits products under TTB 
jurisdiction, and that the graphics and type size for the Alcohol Facts 
label should follow the Nutrition Labeling and Education Act of 1990 
standards set out in the FDA regulations at 21 CFR 101.9(d). Further, 
the petitioners stated that ingredient information should appear on the 
label immediately below, but segregated from, the Alcohol Facts panel, 
and that ingredient statements should include information about 
allergens.
    According to the petitioners, current TTB regulatory requirements 
forced consumers to guess about the number of calories in alcohol 
beverages and their alcohol content. The petitioners summarized the 
results of a September 2003 telephone study of 600 Americans, ages 18 
and older, which they stated was nationally representative.

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According to the study, 91 percent of respondents supported requiring 
ingredient labeling on alcohol beverages; 94 percent supported 
requiring alcohol content on alcohol beverage labels; 89 percent 
supported requiring calorie content on alcohol beverage labels; and 84 
percent supported requiring serving size information on alcohol 
beverage labels.

B. 2004 Informal Request for Comments

    Following the 2003 petition, an alcohol beverage industry member 
contacted TTB about voluntarily labeling products with nutrient and 
other information on a ``Serving Facts'' panel. Subsequently, TTB 
received other requests from industry members to include similar 
information on product labels.
    In response to these requests, in 2004, TTB twice posted on its 
website a request for comments on voluntary Serving Facts panels. In 
response to the two postings, TTB received several comments reflecting 
strong and varying opinions. A significant proportion of those who 
commented felt that the issue should be addressed in public notice and 
comment rulemaking rather than in a TTB ruling. Furthermore, many 
commenters believed that certain elements of a Serving Facts panel 
would tend to confuse or mislead consumers about alcohol beverage 
products. In light of the issues that the commenters raised, TTB 
decided to publish an advance notice of proposed rulemaking in 2005, as 
discussed further below.

C. Statements of Average Analysis (TTB Ruling 2004-1)

    On April 7, 2004, TTB published guidance to the industry on ways 
that calorie and carbohydrate references could be provided in a non-
misleading way in the labeling and advertising of alcohol beverages. 
Ruling 2004-1, Caloric and Carbohydrate Representations in the Labeling 
and Advertising of Wine, Distilled Spirits, and Malt Beverages 
clarified TTB's position with respect to statements about calorie and 
carbohydrate content on labels and in advertisements of wines, 
distilled spirits, and malt beverages and set forth TTB's policy on the 
use of truthful and non-misleading nutrient statements in the labeling 
and advertising of alcohol beverages.\5\
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    \5\ References to alcohol beverage products as being low in 
calories or carbohydrates were considered misleading by TTB's 
predecessor agency in 1955. See Revenue Ruling 55-404, 1955-1, C.B. 
615. In the 1960s, after consultations with FDA, the Alcohol and 
Tobacco Tax Division determined that products labeled as low calorie 
or low carbohydrate could include statements of average analysis, as 
well as truthful comparisons between a low-calorie product and that 
of an equal volume of the brewer's regular beer. See ATF Ruling 76-
1. In subsequent rulings, ATF modified certain policies with respect 
to malt beverage labeling statements and announced its intention to 
engage in rulemaking on the use of the terms ``light'' and ``lite'' 
on malt beverage labels. See ATF Ruling 79-17, ATF Q.B. 1979-3, 3, 
and ATF Ruling 80-3, ATF Q.B. 1980-2, 13.
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    TTB Ruling 2004-1 provided, in part, that calorie or carbohydrate 
representations on product labels or in advertisements would be 
considered misleading unless they include a ``statement of average 
analysis'' that lists the number of calories and the number of grams of 
carbohydrates, protein, and fat contained in the product based on a 
single serving. In Frequently Asked Questions published on TTB's 
website shortly after the ruling, TTB clarified that this policy did 
not apply to advertisements where the only caloric or carbohydrate 
representation appearing in the advertising materials is a brand name 
incorporating the term ``light'' or ``lite.'' However, if the brand or 
product name, or the advertising material in general, included any 
additional caloric or carbohydrate representations such as ``low carb'' 
or ``low calorie,'' any specific calorie or carbohydrate claims, or 
similar representations, the provisions of the ruling regarding a 
statement of average analysis would apply.
    For purposes of inclusion in the statement of average analysis, TTB 
Ruling 2004-1 defined a single serving as 12 fluid ounces for malt 
beverages, 5 fluid ounces for wine, and 1.5 fluid ounces for distilled 
spirits, regardless of the alcohol content of the product. The ruling 
allowed the statement of average analysis to be stated per container 
size only if the container is equal to or less than a single serving 
size. The ruling did not authorize the appearance of additional 
information in the statement of average analysis.

D. 2005 Advance Notice of Proposed Rulemaking

    On April 29, 2005, TTB published an advance notice of proposed 
rulemaking, Notice No. 41, in the Federal Register (70 FR 22274), 
entitled ``Labeling and Advertising of Wines, Distilled Spirits, and 
Malt Beverages; Request for Public Comment.'' Notice No. 41 sought 
public comment on a wide range of alcohol beverage labeling and 
advertising issues to help TTB determine what regulatory changes in 
alcohol beverage labeling and advertising requirements, if any, TTB 
should propose in future rulemaking documents. Specifically, TTB sought 
comments on the 2003 petition's request for Alcohol Facts panels and 
ingredient labeling, the Serving Facts panel presented in TTB's 
informal request for comments, and each panel's elements. Additionally, 
TTB requested comments on allergen labeling and the labeling of calorie 
and carbohydrate claims, such as ``light'' and ``low-carbohydrate.''
    TTB received more than 19,000 comments in response to Notice No. 41 
from consumers, consumer advocacy groups, government officials, alcohol 
beverage industry members and associations, health organizations, and 
other concerned individuals. This included over 18,500 consumers who 
responded to Notice No. 41 indicating that they would like to see 
additional information on alcohol beverage labels.

IV. 2007 Notice of Proposed Rulemaking

    Following a review of the comments submitted in response to Notice 
No. 41, TTB published Notice No. 73, a proposed rule entitled 
``Labeling and Advertising of Wines, Distilled Spirits and Malt 
Beverages'' in the Federal Register (72 FR 41860) on July 31, 2007. TTB 
proposed to amend parts 4, 5, 7, and 24 of the TTB regulations to set 
forth requirements for mandatory alcohol content labeling and for the 
presentation of certain calorie and nutrient information in a mandatory 
Serving Facts panel. The proposed Serving Facts panel would have 
included information about the number of servings per container and the 
serving size as well as the number of calories and the number of grams 
of carbohydrate, fat, and protein per serving. It would also have 
allowed the mandatory alcohol content statements to appear in the panel 
as a percentage of alcohol by volume, with or without an additional 
statement of the fluid ounces of alcohol per serving.
    TTB received more than 700 comments on the various issues presented 
in Notice No. 73. Commenters included consumers, consumer advocacy 
groups, health professionals, health organizations, State and Federal 
agencies, and industry members and associations. The comments on the 
proposals outlined in Notice No. 73 expressed various points of view. A 
number of comments opposed, or suggested modifications of, the various 
elements proposed to appear in the Serving Facts panels. TTB received 
several comments about the costs associated with the mandatory 
proposals, particularly with regard to mandatory nutrient labeling 
requirements. TTB also received several comments on regulatory 
amendments that were not specifically proposed in

[[Page 6658]]

that document, such as using the title ``Alcohol Facts'' instead of the 
title ``Serving Facts,'' and requiring a statement of fluid ounces of 
alcohol per serving as part of the mandatory alcohol content statement. 
TTB did not finalize the rulemaking and, following guidance in 2013 
allowing voluntary depictions of Serving Facts information (discussed 
below), withdrew it from the Unified Agenda of Federal Regulatory and 
Deregulatory Actions in the fall of 2017.

V. TTB Public Guidance on Optional Serving Facts Statements

A. Optional Serving Facts Statements (TTB Ruling 2013-2)

    On May 28, 2013, TTB issued Ruling 2013-2 to permit the use of 
Serving Facts statements on labels and in advertisements. The ruling 
provided that statements of average analysis that complied with the 
requirements of TTB Ruling 2004-1 may continue to be used on labels and 
in advertisements.
    In TTB Ruling 2013-2, TTB further stated that it would allow the 
use of optional Serving Facts statements on labels and in 
advertisements on an interim basis pending the completion of 
rulemaking. TTB explained that it was making this change to allow 
industry members to provide truthful, accurate, and specific 
information to consumers about the nutrient content of their products 
on a per-serving basis. Although TTB already allowed nutrient content 
information to appear on labels and in advertisements in the form of a 
statement of average analysis, TTB was aware that some alcohol beverage 
industry members were interested in voluntarily labeling their products 
with this information in a Serving Facts statement such as the one 
proposed in Notice No. 73. TTB reminded industry members that the 
issuance of final regulations on Serving Facts statements might impact 
their labels.
    TTB also noted that the serving sizes recognized by TTB Ruling 
2004-1 for wines, distilled spirits, and malt beverages may not always 
be representative of how all products are typically consumed. For 
example, a 355 mL (12 fl oz) can containing a distilled spirits 
specialty product with 5 percent alcohol by volume would not generally 
be consumed in 1.5 fl oz servings. Although the serving size found in a 
nutrient content statement is not intended as a recommended serving 
amount, TTB believed it was appropriate to consider alternative serving 
sizes for products depending on their alcohol content. The serving size 
chart provided in the ruling (reproduced below) applies to all 
voluntary Serving Facts statements.

----------------------------------------------------------------------------------------------------------------
                                                               Alcohol percent by volume
             Serving size             --------------------------------------------------------------------------
                                                 Wine              Distilled spirits          Malt beverages
----------------------------------------------------------------------------------------------------------------
1.5 fl oz (44 ml), or 50 ml for 50 ml  .......................  Above 24%..............  Above 24%.
 containers of distilled spirits.
2.5 fl oz (74 ml)....................  Above 16 to 24%........  Above 16 to 24%........  Above 16 to 24%.
5 fl oz (148 ml).....................  7 to 16%...............  Above 7 to 16%.........  Above 7 to 16%.
12 fl oz (355 ml)....................  .......................  Not more than 7%.......  Not more than 7%.
----------------------------------------------------------------------------------------------------------------

    TTB Ruling 2013-2 reiterated that statements or representations of 
calorie or carbohydrate content that are made on labels or in 
advertisements must be truthful, accurate, specific, and non-
misleading. TTB stated that such statements are misleading within the 
meaning of the applicable regulations when not accompanied by a 
statement of average analysis in accordance with Ruling 2004-1 or a 
Serving Facts statement in accordance with TTB Ruling 2013-2. The other 
elements of Ruling 2004-1 continued in force, and statements of average 
analysis without an accompanying Serving Facts statement may continue 
to be used.
    TTB Ruling 2013-2 also permitted the listing of the number of U.S. 
fluid ounces of pure ethyl alcohol per serving as part of a Serving 
Facts statement, as long as the statement also includes the percentage 
of alcohol by volume. Under this guidance, industry members may also 
include a Serving Facts statement that provides no alcohol content 
information, or alcohol content only as a percentage of alcohol by 
volume. The ruling also noted that the distilled spirits regulations 
authorize the inclusion of an optional statement of alcohol content in 
degrees of proof if it appears in direct conjunction with the percent 
of alcohol by volume statement. As noted above, industry members may 
also continue to use a statement of average analysis, which does not 
contain any alcohol content information. Finally, industry members who 
do not make nutrient content claims on labels or in advertisements are 
not required to include a Serving Facts statement or a statement of 
average analysis.
    Pursuant to TTB Ruling 2013-2, a Serving Facts statement appearing 
on a label or advertisement must be stated per serving and specify the 
serving size as part of the statement (unless the container is equal to 
or less than a single serving size, in which case the Serving Fact 
statement may be stated per container size). If a container holds more 
than a single serving size, the Serving Facts statement may appear in a 
dual-column format, which provides information both per serving and per 
container.
    The ruling provided that certain Serving Facts statements would not 
require a new COLA application if the only label change was to provide 
the voluntary Serving Facts statement, and provided examples of formats 
for which that exception would apply. Additionally, the ruling did not 
specify required fonts or type sizes, although it did provide the 
following graphics to illustrate an acceptable panel display for a 750 
mL bottle of wine containing 14 percent alcohol by volume, with and 
without optional alcohol content information.

[[Page 6659]]

[GRAPHIC] [TIFF OMITTED] TP17JA25.096

    The following Serving Facts statement is an example from TTB Ruling 
2013-2 that illustrates an acceptable linear display for a 50 mL bottle 
of distilled spirits containing 40 percent alcohol by volume and 
includes all three optional alcohol content statements.
[GRAPHIC] [TIFF OMITTED] TP17JA25.097

    The following graphic illustrates an acceptable Serving Facts 
statement for a 23.5 fluid ounce malt beverage can containing 12 
percent alcohol by volume and includes the optional alcohol content 
statements.
[GRAPHIC] [TIFF OMITTED] TP17JA25.098

    Finally, the ruling provided the following panel to illustrate an 
acceptable dual-column display for a 24 fluid ounce malt beverage 
containing 12 percent alcohol by volume and including the optional 
percent-by-volume alcohol content declaration as well as the optional 
declaration of alcohol in fluid ounces.

[[Page 6660]]

[GRAPHIC] [TIFF OMITTED] TP17JA25.099

B. Frequently Asked Questions on TTB's Website

    In Frequently Asked Questions (FAQs) published on the TTB website 
after publication of TTB Ruling 2013-2, TTB provided further guidance 
on acceptable formats for Serving Facts statements. Subsequently, TTB 
also issued FAQs that permitted the use of an optional ``Alcohol 
Facts'' statement for industry members who wish to provide per-serving 
alcohol content information without including any nutrient content 
statements or claims. The FAQs state that this information should be 
provided under the heading ``Alcohol Facts,'' to distinguish it from a 
``Serving Facts'' statement, and must include the serving size (in 
accordance with TTB Ruling 2013-2), the number of servings per 
container, and the percentage of alcohol by volume together with a 
numerical statement of the number of fluid ounces of pure ethyl alcohol 
per serving (rounded to the nearest tenth). The FAQs note that industry 
members who wish to make any type of nutrient content statement or 
claim on the label or advertisement, along with optional per-serving 
alcohol content information, should use a Serving Facts statement in 
accordance with TTB Ruling 2013-2.
    In 2014, TTB issued FAQs on the use of sugar content statements on 
labels. The FAQs set forth TTB's policy that truthful, accurate, and 
non-misleading numerical statements about the sugar content of a 
product are permitted on alcohol beverage labels and in 
advertisements.\6\ Sugar is a type of carbohydrate; accordingly, a 
sugar content statement is not considered misleading if the label bears 
either a statement of average analysis in accordance with TTB Ruling 
2004-1, or a Serving Facts statement in accordance with TTB Ruling 
2013-2, and the serving size on which the sugar content statement is 
based is consistent with the applicable serving size under those 
rulings. If a serving contains less than 0.5 g of sugar, the label may 
include a claim such as ``Zero Sugar,'' ``No Sugar,'' or ``Sugar 
Free.''
---------------------------------------------------------------------------

    \6\ See FAQs SUG1-SUG5, available at www.ttb.faqs/alcohol.
---------------------------------------------------------------------------

C. Tolerances and Other Laboratory Procedures

1. TTB Procedure 2004-1
    TTB Procedure 2004-1 set forth the methods that TTB used to test 
the calorie, carbohydrate, protein, and fat content of wine, distilled 
spirits, and malt beverages in order to verify labeling and advertising 
claims. This procedure also addressed tolerance ranges with regard to 
statements of calorie, carbohydrate, protein, and fat content. TTB 
Procedure 2004-1 applied to statements of average analysis, as well as 
Serving Facts statements. As described further below, this procedure 
was superseded by TTB Procedure 2020-1, which updated the lab testing 
methods as well as the tolerance for calorie statements.
2. 2020 Revisions of Tolerances
    In 2020, TTB reviewed its calorie tolerance standards in response 
to a request from industry members. The industry members suggested that 
broader tolerances for calorie content would facilitate the increased 
use of voluntary nutrient content statements in the labeling and 
advertising of alcohol beverages, both by allowing for expanded 
variations in calorie content between batches of a product and by 
facilitating the use of databases and ``typical value'' charts in lieu 
of laboratory analysis as a basis for nutrient content statements.
    TTB decided to expand the tolerances for calories to achieve 
greater consistency with FDA tolerances for calorie statements on food 
package labels under FDA's jurisdiction and to facilitate industry 
members' ability to provide truthful, accurate, and non-misleading 
voluntary nutrient content information to consumers. However, TTB noted 
that TTB tolerances and policies will still differ in some ways from 
FDA labeling regulations, as well as FDA's menu labeling requirements, 
due to differences in statutory and regulatory authorities.
    Accordingly, TTB published TTB Ruling 2020-1 and TTB Procedure 
2020-1 (which superseded TTB Procedure 2004-1 in its entirety). Under 
the new guidance, a calorie statement on a label or in an advertisement 
is acceptable as long as the calorie content, as determined by TTB 
analysis, is within a reasonable range below the labeled or advertised 
amount (within good manufacturing practice limitations) and not more 
than 20 percent above the labeled or advertised amount. For example, a 
labeling or advertising statement of 100 calories per serving will be 
considered an acceptable understatement if TTB analysis of the product 
shows a calorie content of not more than 120 calories per serving.
    Industry members also asked if they may express calories to the 
nearest 10-calorie increment for per-serving amounts above 50 calories 
(and to the nearest 5-calorie increment for per-serving amounts up to 
and including 50 calories) to be more consistent with FDA requirements. 
In response to this request, TTB Ruling 2020-1 provides that calorie 
statements on labels and in advertisements may, but are not required 
to, be rounded to the nearest 10-calorie increment (for per-serving 
amounts above 50 calories) or the nearest 5-calorie increment (for per-
serving amounts up to 50 calories), as long as the labeled or 
advertised calorie content falls within the tolerances described in 
this ruling. Thus, for example, regardless of whether the calories per 
serving for a particular product are expressed as 98 calories or 100 
calories, the labeled or advertised calorie statement must be within 
the prescribed tolerance for the value that is expressed. TTB continued 
to allow

[[Page 6661]]

amounts less than 5 calories to be expressed as zero.
    The 2020 guidance did not change the tolerances for other 
nutrients. Under TTB Procedure 2004-1, TTB already allowed a 20 percent 
tolerance for understatements of carbohydrate and fat content, and a 20 
percent tolerance for overstatements of protein content. Overstatements 
of carbohydrate and fat content, and understatements of protein 
content, are acceptable as long as the actual content, as determined by 
TTB analysis, is within a reasonable range of the labeled or advertised 
amount (within good manufacturing practice limitations). TTB Procedure 
2020-1 maintained those tolerances. Similarly, the 2020 update did not 
affect the regulatory tolerances for alcohol content statements, 
expressed as a percentage of alcohol by volume, which are set forth in 
the regulations at 27 CFR 4.36, 5.65, and 7.65.
    TTB noted that the 2020 guidance would not require any changes to 
approved labels but would instead allow greater flexibility for 
industry members who choose to use voluntary nutrient content 
statements on labels or in advertisements.
    At the time TTB was asked to review its calorie tolerance standard 
in 2020, industry members also asked TTB about the use of databases or 
typical value charts (rather than laboratory analysis) as a basis for 
nutrient content statements in the labeling and advertising of alcohol 
beverages. Although industry members may conduct laboratory analyses to 
determine nutrient content, they may also choose to rely on an 
appropriate combination of analyses and other sources to accurately 
label their products, including databases and typical value charts. 
TTB's regulations do not require industry members to analyze each batch 
of a product prior to making voluntary nutrient content statements. 
Regardless of what approach industry members take, it is their 
responsibility to ensure that the labeling and advertising statements 
are reliable and accurate and fall within the tolerances set forth in 
TTB guidance documents. TTB determines compliance with the tolerances 
as described in Procedure 2020-1.

VI. Other Developments Since Issuance of the 2007 NPRM

A. Voluntary Use of Serving Facts Statements

    Since the issuance of the Serving Facts guidance, the optional use 
of such statements on labels has increased in the marketplace. For 
example, in 2016, the Beer Institute announced the Brewers' Voluntary 
Disclosure Initiative, a coordinated effort by the beer industry to 
meet consumer demand for increased nutritional transparency. In August 
2021,\7\ the Beer Institute released the results of an independent 
survey showing that 95 percent of the beer volume sold by Anheuser-
Busch, Molson Coors Beverage Company, Constellation Brands Beer 
Division, HEINEKEN USA, and FIFCO USA now voluntarily provides 
nutritional information in the form of a Serving Facts statement. A 
press release by the Beer Institute also stated that according to July 
2021 polling conducted by Quadrant Strategies, 75 percent of Americans 
aged 21 and older said they believe alcohol beverages should have 
nutrition labels.\8\
---------------------------------------------------------------------------

    \7\ Available at https://www.beerinstitute.org/policy-responsibility/policy/voluntary-disclosure/, accessed on November 4, 
2024.
    \8\ Available at https://www.beerinstitute.org/press-releases/new-report-shows-beer-leads-all-alcohol-categories-in-providing-nutritional-information-to-consumers/.
---------------------------------------------------------------------------

B. Dietary Guidelines for Americans, 2020-2025

    Since 1990, the Secretaries of Agriculture and Health and Human 
Services have been required by law to publish the Dietary Guidelines 
for Americans every five years.\9\ The most recent version is the 
Dietary Guidelines for Americans, 2020-2025, 9th Edition, published 
December 2020.\10\ There have been some changes to the recommendations 
in the guidelines since CSPI submitted its petition in 2003, but the 
guidelines still provide general information relating to alcohol 
beverage consumption.
---------------------------------------------------------------------------

    \9\ See https://www.dietaryguidelines.gov/about-dietary-guidelines, accessed on November 4, 2024.
    \10\ Available at https://www.DietaryGuidelines.gov/sites/default/files/2021-03/Dietary_Guidelines_for_Americans-2020-2025.pdf.
---------------------------------------------------------------------------

    The Dietary Guidelines ``do[ ] not recommend that individuals who 
do not drink alcohol start drinking for any reason'' and note that 
there are some people who should not drink at all, such as those who 
are pregnant or under the legal age for drinking.\11\ For individuals 
who do drink, the guidelines state that ``drinking less is better for 
health than drinking more.'' \12\ The guidelines point to evidence that 
indicates higher average alcohol consumption is associated with an 
increased risk of death from all causes compared with lower alcohol 
consumption and state that ``[a]lcohol misuse or consuming alcohol in 
excess of recommendations increases risk for several other conditions 
such as liver disease, cardiovascular disease, injuries, and alcohol 
use disorders.'' \13\
---------------------------------------------------------------------------

    \11\ Id. at page 62.
    \12\ Id. at page 49.
    \13\ Id.
---------------------------------------------------------------------------

    For purposes of evaluating amounts of alcohol that may be consumed, 
the Dietary Guidelines define an ``alcoholic drink equivalent'' as 
containing 14 grams (0.6 fl oz) of pure alcohol and consider the 
following as one alcoholic drink equivalent: 12 fluid ounces of beer 
(at 5 percent alcohol), 5 fluid ounces of wine (at 12 percent alcohol), 
or 1.5 fluid ounces of distilled spirits (at 40 percent alcohol).
    The Dietary Guidelines stated that adults of legal drinking age 
could choose not to drink or to drink in moderation by limiting 
consumption to two drinks or less per day for men and one drink or less 
in a day for women. These amounts were not intended to be an average 
over several days, but rather the amount consumed on any single day. 
The Dietary Guidelines also advised that binge drinking, defined as 
five or more drinks for the typical adult male or four or more drinks 
for the typical adult female consumed in about two hours, should be 
avoided.
    The guidelines also note that, according to emerging evidence, even 
drinking within the limits recommended above may increase overall risk 
of death from various causes, including several types of cancer and 
cardiovascular disease. The guidelines state that alcohol has been 
found to increase the risk for cancer, and for some types of cancer, 
even low levels of alcohol consumption (less than 1 drink in a day) can 
increase the risk.
    With regard to the calories that come from alcohol consumption, the 
Dietary Guidelines state that alcohol beverages supply calories but few 
nutrients, and calories from alcohol beverages should be counted for 
the purpose of keeping total calorie intake at an appropriate level. 
The guidelines note that alcohol beverages may contain calories from 
both alcohol and other ingredients, such as soda, juice, and added 
sugars, and it is important to consider ingredients and portion size.
    The guidelines also state that approximately 60 percent of adults 
report consuming alcohol beverages in the past month, and on days when 
men and women consume alcohol, their consumption typically exceeds the 
guidance for daily alcohol consumption. The guidelines state that, 
among adults who drink, alcohol contributes on average approximately 9 
percent of calories consumed. The guidelines stipulate that 85 percent 
of an individual's total calories per day are

[[Page 6662]]

needed to meet food group recommendations healthfully with nutrient 
rich foods, and that the remaining calories are available for other 
uses (including added sugars, saturated fat, and alcohol). As such, 
among adults who drink, calories from alcohol account for most of the 
calories that remain after consuming recommended amounts of nutrient-
dense foods in each recommended food group. Accordingly, the Dietary 
Guidelines recommend that ``[a]dults who choose to drink and are not 
among the individuals listed above who should not drink, are encouraged 
to limit daily intakes to align with the Dietary Guidelines--and to 
consider calories from alcoholic beverages so as not to exceed daily 
calorie limits.''

C. 2019 Comments in Response to Notice No. 176

    On November 26, 2018, TTB published in the Federal Register Notice 
No. 176 (83 FR 60562), ``Modernization of the Labeling and Advertising 
Regulations for Wine, Distilled Spirits, and Malt Beverages.'' TTB 
explained that the proposed rule would not address Serving Facts 
statements, which would be addressed in separate rulemaking 
proceedings. Although one trade association supported TTB's decision to 
wait to address other complicated regulatory issues such as Serving 
Facts until the labeling modernization rule was finalized, TTB also 
received some comments critical of that decision. These commenters 
suggested that that the labeling modernization rulemaking focused on 
issues that were not of concern to consumers, while not addressing 
issues in which consumers were interested, such as Serving Facts.
    CSPI, the Consumer Federation of America, and the National 
Consumers League commented on Notice No. 176 in a letter dated February 
22, 2019, which was directed to the Secretary of the Treasury (the 2019 
CSPI comment).\14\ This comment stated that while the consumer 
organizations supported the modernization of the labeling regulations, 
Notice No. 176 ``falls dramatically short of what is needed to truly 
`modernize' alcohol labeling by failing to require uniform disclosure 
of key information--alcohol content, serving size, calories, 
ingredients, and allergen information--that consumers need to make 
informed choices.'' The comment stated that the public had expressed 
``an overwhelming interest in improved information on the labeling of 
alcoholic beverages,'' and that TTB should fulfill its statutory 
obligation under the FAA Act to ensure that labels and advertisements 
provide the consumer with ``adequate information as to the identity and 
quality of the products.''
---------------------------------------------------------------------------

    \14\ Available at https://www.regulations.gov/comment/TTB-2018-0007-0074.
---------------------------------------------------------------------------

    The 2019 CSPI comment referenced the 2003 petition (discussed in 
Section III.A above) and suggested that the need for this information 
was even greater today. The comment noted that this ``information is 
now required on the vast majority of packaged foods and beverages'' and 
that, as of May 2018, ``calorie and key nutrition information also must 
be provided at chain restaurants, including for alcohol when it appears 
on the menu.'' The comment stated that the ``need to protect the public 
health from negative effects of consuming alcoholic beverages has never 
been more pressing'' and noted that 70 percent of American adults are 
now overweight or obese, and alcohol is a ``leading source of calories 
in the American diet.'' [Citations omitted.]
    The 2019 CSPI comment stated that the optional nutrient content 
labeling allowed by TTB Ruling 2013-2 is ``inadequate'' because it 
``fails to provide for uniform disclosures that will allow consumers to 
make informed choices between products.'' The comment urged the 
Secretary to instruct TTB to ``issue a new proposal providing a 
mandatory, standardized declaration covering alcohol content by 
percentage and amount, serving size, calories, ingredients, allergen 
information, and other information relevant to consumers.'' The comment 
suggested that the rule could be based on the prior regulatory dockets 
and would ``provide much-needed closure to those considerable 
efforts.'' The comment noted that ``[c]onsumers of alcoholic beverages 
deserve the clear, consistent labeling that has long been available on 
other beverages.''
    In response to Notice No. 176, TTB also received some comments in 
favor of expanding mandatory alcohol content requirements. For example, 
the Wine Institute commented in favor of requiring a numerical alcohol 
content statement for wines containing up to 14 percent alcohol by 
volume in lieu of allowing such wines to be simply labeled as ``table 
wine.'' The Brewers Association commented in favor of requiring alcohol 
content statements on malt beverage labels, as long as the tolerance 
for such statements was increased to one percentage point, and a three-
year implementation period is allowed.

D. Letter From Public Health Advocates (2021 CSPI Letter)

    On February 24, 2021, a letter was submitted on behalf of CSPI, 
Alcohol Justice, the American Institute for Cancer Research, Breast 
Cancer Prevention Partners, the Consumer Federation of America, the 
National Consumers League, and the U.S. Alcohol Policy Alliance, urging 
the Secretary to adopt regulations to mandate alcohol content 
statements and a standardized Serving Facts label on all wine, 
distilled spirits, and malt beverage products regulated under the FAA 
Act. The letter stated that such labeling requirements fell under the 
Secretary's authority to ensure that labels provide consumers with 
adequate information on the identity, quality, and alcohol content of 
alcohol beverages.
    The 2021 CSPI letter noted that in response to the 2003 petition on 
these issues, TTB had requested public comments, issued proposed 
regulations, and published a ruling on voluntary nutrition and calorie 
labeling. However, the 2021 CSPI letter stated that ``the draft 
specifications were never finalized, and most alcoholic beverages still 
are not labeled with critical information.'' Accordingly, the 2021 CSPI 
letter urged Treasury and TTB to issue a final rule mandating a 
standardized label that would include:
     Information about the ``Drink Size'' and alcohol by 
volume, as well as the number of ``drinks'' per container,
     The calories and fluid ounces of alcohol per drink,
     An ingredient declaration listing each ingredient by its 
common or usual name and identifying any major food allergens present 
in the product, and
     The Dietary Guidelines for Americans' advice on moderate 
drinking (to be updated based on any changes in the guidelines over 
time).
    The letter also stated that TTB should include in its rule specific 
requirements for font, minimum size, and color contrast to ensure the 
readability of the label. The letter included the following example of 
a potential format for the standardized Serving Facts label:

[[Page 6663]]

[GRAPHIC] [TIFF OMITTED] TP17JA25.100

E. Treasury Report on Competition in the Markets for Beer, Wine, and 
Spirits

    On July 9, 2021, President Biden issued an Executive Order entitled 
``Promoting Competition in the American Economy.'' See E.O. 14036 (86 
FR 36987, July 14, 2021). Section 5(j) directed the Secretary, in 
consultation with the Attorney General and the Chair of the Federal 
Trade Commission (FTC), to submit a report ``assessing the current 
market structure and conditions of competition [for beer, wine, and 
spirits], including an assessment of any threats to competition and 
barriers to new entrants. . . .'' 86 FR at 36994. Among other things, 
the order provided that the report should address any ``unnecessary 
trade practice regulations of matters such as bottle sizes, permitting, 
or labeling'' that may unnecessarily inhibit competition by increasing 
costs without serving any public health, informational, or tax purpose. 
Id.
    On July 28, 2021, the Department of the Treasury issued a Request 
for Information (RFI) soliciting input from the public, consumer 
groups, public interest groups, industry members, and other interested 
parties regarding the current market structure and conditions of 
competition in the American markets for beer, wine, and spirits, 
including an assessment of any threats to competition and barriers to 
new entrants. See Notice No. 204 (86 FR 40678, July 28, 2021).
    Treasury received 827 public comments in response to this RFI. 
While the RFI did not specifically solicit comments on calorie or 
nutritional labeling, Treasury received over 100 comments stating that 
consumers are ``ill-served'' by the lack of ingredient, calorie, or 
nutritional labeling on alcohol beverages, and asking that the 
regulations be amended to require this information on alcohol beverage 
labels.
    As noted above, on February 9, 2022, Treasury, in consultation with 
the Department of Justice and the FTC, released a report on competition 
in the markets for alcohol beverages. One of the Competition Report's 
findings was that ``[r]egulatory proposals that could serve public 
health and foster competition by providing information to consumers, 
such as mandatory allergen, nutrition, and ingredient labeling 
proposals, have not been implemented.'' \15\ The Competition Report 
made some labeling recommendations, including a recommendation that TTB 
``should revive or initiate rulemaking proposing ingredient labeling 
and mandatory information on alcohol content, nutritional content, and 
appropriate serving sizes.'' \16\
---------------------------------------------------------------------------

    \15\ See page 3 of the Competition Report, available at https://home.treasury.gov/system/files/136/Competition-Report.pdf.
    \16\ Id. at page 61.
---------------------------------------------------------------------------

F. 2024 Virtual Public Listening Sessions

    In light of the Competition Report, TTB announced in the Spring 
2022 Unified Agenda of Federal Regulatory and Deregulatory Actions that 
it would publish an NPRM on possible changes to its regulations related 
to statements of alcohol and nutritional content. Executive Order 
14094, ``Modernizing Regulatory Review,'' was subsequently published on 
April 6, 2023, directing agencies, to the extent practicable and 
consistent with applicable laws, to provide opportunities for public 
participation designed to promote equitable and meaningful 
participation by a range of interested or affected parties, to inform 
regulatory actions.
    On January 31, 2024, TTB issued Notice No. 232, which announced two 
virtual listening sessions and the opening of a public docket to 
receive written comment on the labeling of alcohol beverages with per-
serving alcohol and nutritional information, major food allergens, and/
or ingredients. Consistent with Executive Order 14094, TTB sought input 
from a wide range of stakeholders, including those who may not usually 
comment on its proposals, to inform rulemaking, particularly given the 
broad implications of these issues. TTB posed the following questions 
in Notice No. 232:
    1. Do consumers believe that they are adequately informed by the 
information currently provided on alcohol beverage labels?
    2. Is alcohol content per serving, and nutritional information 
(such as calories, carbohydrates, protein, and fat) per serving 
important for consumers in deciding whether to purchase or consume a 
particular alcohol beverage? Would a full list of ingredients, and/or 
major food allergens, be important information for consumers in making 
their purchasing or consumption decisions? In what ways would this 
information be useful, and in what ways could it be misleading? Is some 
of this information more important than others?
    3. What types of per-serving nutritional information, such as 
calories, carbohydrates, protein, and fat, should be included?
    4. Would requiring this information on labels be expected to 
increase the cost of the products and, if so, by how much? To what 
extent are businesses already following voluntary guidelines for this 
information? Are there alternative ways of providing the information, 
for example by allowing information to be provided through a website 
using a quick response code (QR code) or website address on the label?
    5. How would any new mandatory labeling requirements particularly 
affect

[[Page 6664]]

small businesses and new businesses entering the marketplace?
    The listening sessions, held on February 28 and 29, 2024, engaged 
consumers, public health stakeholders, and industry members 
representing businesses of different sizes. Approximately 700 
registrants attended the two virtual sessions, including 47 different 
speakers. In addition to the oral comments received during the 
listening sessions, TTB received 5,159 written comments in response to 
Notice No. 232.
    TTB has reviewed the comments that were submitted both orally and 
in writing on alcohol and nutritional content information disclosures 
and has used those comments to inform this proposed rule.

VII. New Proposed Rule

A. Reasons for Issuing a New Notice of Proposed Rulemaking

    In this proposed rule, TTB is initiating new rulemaking on 
mandatory alcohol content and nutrient information in alcohol beverage 
labeling. More than 17 years have elapsed since the publication of 
Notice No. 73 in the Federal Register, and TTB believes that the 
comments received in response to that proposal may no longer fully and 
accurately reflect the opinions of consumers, public health advocates, 
industry members, trade associations, and other interested parties. TTB 
also received thousands of comments in response to Notice No. 232 that 
reflect new perspectives and provide updated information on the costs 
and benefits of mandatory alcohol content and nutrient information 
disclosure.
    TTB thus believes it is appropriate to publish a new proposed rule 
on these issues, which takes into account interim changes in labeling 
policy, the comments on Notice No. 232, and the experience TTB and the 
regulated alcohol-beverage community have gained with optional 
statements of average analysis, Serving Facts statements, and Alcohol 
Facts statements, and which solicits current comments on the proposed 
regulatory changes. As was shown through comments on Notice No. 232, 
some industry members have new perspectives that reflect their own 
experience with voluntary labeling disclosures and the consumer 
reaction to labels that include per-serving nutrient or alcohol content 
information.
    TTB received many comments about potential costs associated with 
the mandatory proposals set forth in Notice No. 73, particularly the 
nutrient labeling requirements. Many of those comments were echoed in 
comments on Notice No. 232, with a large number of commenters 
discussing the costs associated with testing product samples for 
nutritional information. In light of those comments, TTB conducted a 
more thorough cost analysis in this proposed rule (see Section IX, Cost 
Analysis, below) that addresses concerns that were raised in the 
comments on Notices No. 73 and 232. As described further below, TTB is 
seeking comment on this analysis as it considers adopting the mandatory 
labeling requirements proposed in this document as well as the length 
of the implementation period.
    Furthermore, in response to Notice No. 73, TTB received several 
comments suggesting that TTB require alcohol content (as both a 
percentage of alcohol by volume and as fluid ounces of alcohol per 
serving) to appear in the mandatory labeling statement, and to use the 
title ``Alcohol Facts'' instead of the title ``Serving Facts.'' TTB has 
incorporated both of those suggestions into this proposed rule and is 
soliciting comment on whether this information would assist in ensuring 
that labels provide adequate information to consumers about the 
identity, quality, and alcohol content of the product.
    On a related issue, as explained in more detail below in Section 
VII.B.4, TTB is proposing to require alcohol content labeling 
statements for all malt beverages under its FAA Act authority, and for 
all beers (whether regulated under the FAA Act or not) under its IRC 
authority. TTB is also proposing to rely on its authority under the IRC 
to propose mandatory numerical alcohol content statements for ``table 
wines'' (wines containing at least 7 percent and not more than 14 
percent alcohol by volume), instead of allowing wines the option of 
being labeled as ``table wine'' without a numerical alcohol content 
statement on the label. TTB believes that mandatory alcohol content 
statements on labels for all beer and wines subject to tax under the 
IRC will assist in ensuring appropriate Federal excise tax payment and 
collection. TTB is seeking additional comments on these proposals in 
this notice of proposed rulemaking.

B. Summary and Solicitation of Comments on Proposal

    TTB proposes to amend its regulations to require an Alcohol Facts 
statement on all alcohol beverage labels TTB regulates under the FAA 
Act. As proposed, the mandatory Alcohol Facts statement would include 
information about the alcohol content expressed both as a percentage of 
alcohol by volume and in fluid ounces of pure ethyl alcohol per 
serving, the number of calories, and the number, in grams, of 
carbohydrates, fat, and protein, per serving. The serving sizes are 
based on the amount of the beverage customarily consumed as a single 
serving, as explained in Section VII.B.9 below. The proposed Alcohol 
Facts statement may be presented in either a panel or a linear format.
1. Title of the Alcohol Beverage Information Statement
    TTB is proposing ``Alcohol Facts'' as the title of the 
informational statement, instead of ``Serving Facts,'' which was 
proposed in 2007. While Notice No. 73 did not specifically solicit 
comments on alternative titles, TTB received comments that supported 
``Alcohol Facts'' or titles other than ``Serving Facts'' for the 
information panel. Some commenters suggested that ``Serving Facts'' 
could confuse consumers because it is too similar to the ``Nutrition 
Facts'' title of panels for food products under FDA's labeling 
jurisdiction. Many commenters suggested alternative titles that they 
believed would help differentiate alcohol beverage products from other 
FDA-regulated products. Several commenters, including health 
professionals and organizations, consumers, and consumer advocacy 
groups, supported the title ``Alcohol Facts,'' as originally proposed 
by the petitioners in 2003.\17\
---------------------------------------------------------------------------

    \17\ TTB did not receive any comments on Notice 232 on what TTB 
should title the information statement. While a few commenters 
referred to the information statement as ``Serving Facts'' in their 
comments, none provided commentary supporting or opposing any 
particular title.
---------------------------------------------------------------------------

    TTB finds merit in the argument that the title ``Alcohol Facts'' 
provides a better description of the information presented in the 
statement. This is especially true since TTB is now proposing to 
require alcohol content information as part of the information 
statement.
    Under its current policy, TTB guidance allows for optional 
``Alcohol Facts'' statements that contain only alcohol content 
information, while ``Serving Facts'' statements contain nutrient 
information and may contain alcohol content information as an option. 
In TTB's experience, relatively few industry members have chosen to 
label their products with an ``Alcohol Facts'' statement; thus, TTB 
does not believe the proposed change will cause consumer confusion.
    Nonetheless, TTB is considering both ``Serving Facts'' and 
``Alcohol Facts'' as options for the final rule, and thus seeks 
comments on both titles, as well as any

[[Page 6665]]

alternative titles that may be more informative. TTB specifically seeks 
comments on the following issues:
    1. Which title, ``Serving Facts'' or ``Alcohol Facts,'' would be 
more informative to consumers? Does the title ``Alcohol Facts'' better 
describe the information provided in the proposed statement, which 
includes per-serving alcohol content information?
    2. Would the use of the title ``Alcohol Facts'' affect compliance 
costs or regulatory burdens by requiring a title change for products 
already voluntarily labeled with a ``Serving Facts'' statement?
    3. Are consumers accustomed to finding nutrient content information 
in a Serving Facts statement? Would changing the title to ``Alcohol 
Facts'' cause confusion?
    4. Alternatively, does the title ``Alcohol Facts'' make it easier 
for consumers to readily distinguish alcohol beverages from other food 
items?
2. Mandatory Calorie and Nutrient Information
    In Notice No. 232, TTB asked consumers if nutritional information 
(such as calories, carbohydrates, protein, and fat) per serving is 
important in deciding whether to purchase or consume a particular 
alcohol beverage, and what types of per-serving nutritional information 
should be included. TTB received well over 100 individual comments 
expressing a variety of viewpoints on nutritional labeling, and 
thousands of substantially identical comments from consumers expressing 
support for mandatory nutritional labeling, as well as other 
disclosures for alcohol content, allergens, and ingredients.
    Commenters in favor of mandating nutritional labeling stated that 
this information is necessary for consumers to make informed purchasing 
and consumption decisions. Several commenters, including CSPI, cited to 
a March 2024 survey by Big Village, in which 78 percent of over 1,000 
surveyed consumers stated that nutritional content was at least 
somewhat important in helping decide whether to purchase a particular 
alcoholic beverage.\18\ Most commenters in favor of mandatory 
nutritional disclosures also discussed the health-related reasons why 
nutrient labeling is important to consumers. These reasons included the 
ability to monitor caloric intake and manage or prevent diet-related 
conditions.
---------------------------------------------------------------------------

    \18\ According to CPSI's comment, CPSI commissioned Big Village 
to conduct the survey.
---------------------------------------------------------------------------

    The comments opposed to mandatory nutritional labeling largely came 
from industry members who identified themselves as small businesses. 
These commenters cited their perception of a lack of interest in 
nutritional information by their customers and their concern that the 
cost of nutritional labeling, due to redesigning existing labels and 
testing product samples, would place small businesses at a competitive 
disadvantage.
    Several commenters stated that, while consumers may find 
nutritional information on the label to be useful, TTB should not 
mandate that the information appear on the label, since the government 
already provides nutritional information about alcohol beverages 
through USDA's FoodData Central website. As an example, Bozzo Family 
Vineyards stated that the nutritional information provided by USDA is 
``representative of commercially available [alcohol beverages] and 
should permit consumers, who are interested in such information for 
purchase or consumption decisions, to make an informed choice of 
whether to buy or consume.''
    Some commenters stated that producers should only be required to 
list calories, particularly for distilled spirits. The Distilled 
Spirits Council of the United States (DISCUS) commented that most 
distilled spirits do not contain any carbohydrates, fat, or proteins, 
and TTB should allow producers to list only calories, as calories are 
the only nutritional information pertinent to most distilled spirits 
consumers. The American Craft Spirits Association commented that 
nutrition labeling is inappropriate for distilled spirits products, 
which are non-nutritive, and that requiring nutritional labeling for 
distilled spirits products could mislead or confuse consumers by 
implying that distilled spirits have nutritive value. The Mexican 
Commission for the Wine and Liquor Industry expressed that nutritional 
information is not appropriate on alcohol beverage labels for the same 
reason.
    After careful consideration of the diverging viewpoints provided by 
the commenters to Notice No. 232, TTB is proposing to mandate 
nutritional information on alcohol beverage labels. Comments revealed 
significant consumer interest in nutritional information on labels. 
While certain alcohol beverages are unlikely to contain certain 
nutrients, such as fat or protein, even the absence of these components 
provides information and may be of interest to consumers. Additionally, 
the USDA database cited above contains information on only a limited 
number of specific products, and other listings only represent general 
information about certain types of alcohol beverages. For these 
reasons, TTB is proposing nutritional requirements as described below 
and welcomes both general comments and feedback on each specific 
proposal.\19\ In line with the nutritional elements allowed in current 
TTB guidance on voluntary label disclosures, TTB is proposing to 
require per-serving calorie, carbohydrate, fat, and protein content to 
be included on product labels.
---------------------------------------------------------------------------

    \19\ TTB received many comments on the potential costs of 
mandatory calorie and nutrient information disclosure and 
suggestions for mitigating those costs. TTB addresses those 
comments, including comments requesting the option to electronically 
disclose Alcohol Facts information, in sections VII.A.3 and A.8 and 
in the cost analysis in Section IX. TTB is also soliciting further 
comments on the costs of this proposed rule, how those costs impact 
businesses, and how TTB might mitigate those impacts, particularly 
for small businesses.
---------------------------------------------------------------------------

    TTB is also proposing to allow sugar content statements as an 
optional element in the Alcohol Facts statement. Under current policy, 
sugar content statements may appear on a label provided certain 
conditions are met, but they are not permitted in statements of average 
analysis or Serving Facts statements. TTB has received numerous 
requests from industry members to allow sugar content statements to 
appear in the optional Serving Facts statements for alcohol beverages 
in a manner that is consistent with the FDA Nutrition Facts Label. In 
addition, TTB received comments on Notice No. 232 from consumers and 
public health organizations stating that sugar content should appear on 
alcohol labels, including a joint comment from 27 public health groups 
and public health officials stating that ``[s]ugar-sweetened beverages 
contribute to weight gain, type 2 diabetes, and heart disease,[*] and 
sugary ready-to-drink cocktails are increasing in popularity.[*] '' 
[*Internal footnotes omitted.] Thus, based on industry interest and the 
support expressed in comments on Notice No. 232, TTB proposes to allow 
sugar content statements in the Alcohol Facts statement, which is the 
same place consumers are viewing other nutrient information.
    TTB is also seeking comments on whether other elements of the 
Alcohol Facts statement should be optional rather than mandatory, and 
whether additional elements should be added to the statement on a 
mandatory or optional basis. TTB specifically seeks comments on whether 
TTB should

[[Page 6666]]

harmonize its nutrient labeling requirements with regulations issued by 
FDA, as updated in 2016. The following graphic shows the current format 
for the FDA Nutrition Facts label.\20\
---------------------------------------------------------------------------

    \20\ Available at https://www.fda.gov/food/food-labeling-nutrition/changes-nutrition-facts-label.
[GRAPHIC] [TIFF OMITTED] TP17JA25.101

    TTB is not currently proposing to allow other micronutrients, such 
as sodium, that appear on the FDA Nutrition Facts label as mandatory or 
optional elements of the Alcohol Facts statement. Several individual 
commenters to Notice No. 232, and thousands of substantially identical 
comments from submitters identifying themselves as consumers of alcohol 
beverages, stated that sodium should be a mandatory element of the 
Alcohol Facts statement. A few commenters stated that alcohol beverages 
should be labeled with all micronutrients required on food labels by 
the FDA. However, other commenters stated most alcohol beverages do not 
contain sufficient quantities of micronutrients to merit disclosure on 
the label, and some, including the Brewers Association, commented that 
requiring the disclosure of nutrients in line with FDA could confuse 
consumers into viewing alcohol beverages like any other food component 
when alcohol beverages are not, and should not, be positioned as 
dietary staples.
    At this time, TTB does not believe most alcohol beverages contain 
sufficient quantities of sodium or other micronutrients to merit 
inclusion in the Alcohol Facts statement. However, TTB seeks further 
comments, and specifically comments with market data, on whether any 
micronutrients, such as sodium, are present in alcohol beverages in 
sufficient quantities that their disclosure would affect purchasing or 
consumption decisions, and if yes, whether TTB should require, or 
permit optional, inclusion of those nutrients on alcohol beverage 
labels.
    TTB also seeks comments on whether certain nutrients should be 
listed only if present at specific levels. TTB is proposing to require 
the listing of calorie, carbohydrate, fat, and protein content on 
alcohol beverages, even if the product does not contain, or contains 
only a de minimis amount of, these components. However, TTB 
specifically seeks comments on whether fat and protein, which are not 
typically found in certain alcohol beverages, should be listed only if 
present at specific levels. If so, what levels should trigger these 
requirements? TTB also seek comments on whether any other nutrients, 
such as sodium, caffeine, or sugar, should be required to be listed if 
present at a specific level, even if they do not otherwise have to be 
disclosed.
    In addition to the above, TTB is seeking comment on the following 
issues related to mandatory calorie and nutrient statements:
    1. Should TTB's proposed nutrient content labeling statement be 
more consistent with the Nutrition Facts Label found on foods that are 
under FDA's labeling jurisdiction? Alternatively, do the differences 
between alcohol beverages and other foods make it unnecessary, or even 
misleading, to adopt the type of nutrient labeling required on food 
labels that are under FDA's labeling jurisdiction? For example, would 
information on the percentage of the daily value of the listed 
nutrients provided by alcohol beverages be useful information for 
consumers? Alternatively, could such statements mislead consumers by 
implying that they may rely on alcohol beverage consumption to satisfy 
part of their daily nutrient requirements?
    2. For greater consistency with the FDA Nutrition Facts Label, 
should Alcohol Facts statements be allowed or required to include other 
elements (such as sodium and cholesterol) or a further breakdown of fat 
(to include saturated fat and trans-fat)?
    3. Would the inclusion of elements not ordinarily expected to be 
found in alcohol beverages (such as trans-fat and dietary fiber) be 
useful or potentially misleading?
    4. Should TTB allow numerical statements of the vitamin and mineral 
content of alcohol beverages, assuming the product contains vitamins or 
minerals, or could such a statement create an erroneous impression that 
consumption of the alcohol beverage has nutritional value or other 
health-related benefits?
    5. How many industry members already provide nutrient content 
information on labels, in advertisements (such as websites), or upon 
request (for example, to consumers or restaurants)?
    6. Do consumers want to see Alcohol Facts labeling on alcohol 
beverage products? How might consumers benefit from such a label? Do 
consumers have adequate information about the identity and quality of 
alcohol beverages if alcohol beverage containers do not

[[Page 6667]]

include Alcohol Facts labeling? How do those benefits compare to the 
costs and regulatory burdens associated with such revisions?
    7. How, if at all, would the new mandatory labeling requirements 
affect competition in the alcohol beverage market?
    8. How would the new mandatory labeling requirements affect small 
businesses and, in particular, new businesses entering into the alcohol 
beverage marketplace?
    9. How, if at all, would the new mandatory labeling requirements 
affect international trade of alcohol beverages? Is there any 
information that should, or should not, be included to align the 
proposed labeling requirements with those of other countries?
3. Calculating Panel Elements and Tolerance Levels
    As previously noted in this document, TTB expanded the tolerance 
levels for calories in 2020, with the issuance of TTB Ruling 2020-1 and 
TTB Procedure 2020-1. TTB Procedure 2020-1 states that the calorie, 
carbohydrate, or fat content, as determined by TTB analysis, must be 
within a reasonable range below the labeled or advertised amount 
(within good manufacturing practice limitations), and the protein 
content must be within a reasonable range above the labeled amount 
(within good manufacturing practice limitations). TTB Ruling 2020-1 
also permits industry members to rely on databases or ``typical value'' 
charts, rather than laboratory analysis, to determine nutrient content 
values for the labeling and advertising of alcohol beverages provided 
the values are within the ``reasonable range'' prescribed in Procedure 
2020-1.
    TTB is proposing to modify the tolerances set out in the 2020 
guidance by eliminating references to ``reasonable ranges'' based on 
``good manufacturing practice limitations.'' Instead, TTB is proposing 
an objective standard, which allows a tolerance of 20 percent either 
above or below the labeled amount for calories, carbohydrates, protein, 
and fat. TTB believes that this change would promote compliance by 
eliminating subjective standards. Importantly, the proposed revisions 
would facilitate the use of ``typical values'' charts and other 
methodologies to calculate the level of calories, carbohydrates, fat, 
and protein in alcohol beverage products. Because of variations between 
batches of the same alcohol beverage product, one purpose of the 
tolerances is to facilitate reliance on databases, such as the U.S. 
Department of Agriculture's FoodData Central, and other methodologies 
to calculate calorie and nutrient levels, without having to change the 
label for minor variations in those values.
    In response to Notice No. 232, small businesses stated that broad 
tolerances that allow for the use of tables and other means to 
calculate calories and nutrient levels are important to reducing costs 
and maintaining their businesses' competitiveness in the market. These 
commenters were particularly concerned about any regulatory change that 
would require them to either buy expensive equipment to conduct in-
house nutritional analysis testing or, more likely, send their products 
to third-party laboratories for analysis because they would not be able 
to afford the equipment to conduct in-house testing. Commenters stated 
that small producers often create small batches of products, and, as 
such, costs for testing cannot be easily absorbed over the sale of a 
large number of units. Other commenters expressed concern about the 
time third-party testing could add between the production of a product 
and its release to the market.
    TTB seeks comments on whether the proposed tolerances are broad 
enough to facilitate reliance on databases for standard products, among 
other methods for calculating calorie and nutrient content, but still 
specific enough to provide accurate information to consumers. 
Specifically, TTB seeks comments on whether it should instead propose 
the same tolerances set forth in TTB Procedure 2020-1 or whether 
another approach should be considered.
4. Mandatory Listing of Alcohol by Volume on All Alcohol Beverage 
Products
    Consistent with Notice No. 73, TTB is proposing to require an 
alcohol content statement, expressed as a percentage of alcohol by 
volume, on the labels of all alcohol beverage products. This would be a 
new requirement for table wines (wines containing at least 7 percent 
and no more than 14 percent alcohol by volume) and most malt beverages 
and beers. TTB believes that uniform labeling of alcohol content on all 
alcohol beverage products will assist taxpayers in complying with their 
obligations under the IRC and will assist TTB in identifying alcohol 
beverage products that pose compliance risks. TTB has authority under 
the IRC to require alcohol content statements on all wines and beer, 
pursuant to TTB's authority to classify, collect taxes on, and ensure 
the appropriate labeling of, such products. As noted in the preamble to 
Notice No. 73, TTB concluded that the alcohol content of a beverage is 
one of the most important pieces of information about that product.
    Both the FAA Act and the IRC provide the Secretary of the Treasury 
with broad authority to regulate the labeling of alcohol beverages. The 
FAA Act and IRC, and their implementing regulations regarding the 
labeling of alcohol content, differ by commodity. For example, all 
distilled spirits must be labeled with alcohol content statements under 
the FAA Act, as well as under the implementing FAA Act and IRC 
regulations. See 27 U.S.C. 205(e) and 27 CFR 5.63, 5.65, 19.516, and 
19.517. However, the FAA Act requires alcohol content for wines only if 
they contain more than 14 percent alcohol by volume. See 27 U.S.C. 
205(e). Pursuant to TTB regulations, wines with an alcohol content of 
at least 7 percent but no more than 14 percent alcohol by volume may be 
labeled with the type designation ``table wine'' or ``light wine'' on 
the brand label in lieu of a percent-by-volume alcohol content 
declaration. Additionally, all wines may be labeled with a range of 
alcohol content levels. See 27 CFR 4.36.
    The FAA Act, as enacted in 1935, also originally prohibited the 
placement of alcohol content statements on malt beverage labels, unless 
required by State law. However, the Supreme Court found this provision 
was unconstitutional in Rubin v. Coors Brewing Co., 514 U.S. 476 
(1995). As TTB explained in Notice No. 73, this decision leaves TTB 
with authority to either allow or require alcohol content statements on 
malt beverage labels.
    With the exception of certain flavored malt beverages that contain 
alcohol derived from added nonbeverage flavors or other added 
nonbeverage ingredients (other than hops extract) containing alcohol 
(see 27 CFR 7.63(a)(3)), malt beverages are not currently required to 
bear an alcohol content statement. However, many consumers have become 
used to seeing optional alcohol content statements on many malt 
beverage labels, which are permitted under TTB regulations at 27 CFR 
7.65 and may be required under State law.
a. Proposal To Require Alcohol Content Statements for Malt Beverages
    In Notice No. 176, TTB did not propose mandatory alcohol content 
statements for malt beverages but did propose to increase the alcohol 
content tolerance for malt beverages from 0.3 percent to 1 percent 
above or below the labeled alcohol content. TTB made this proposal with 
the understanding that some brewers, especially small brewers, avoid 
putting optional alcohol content statements on malt beverage labels

[[Page 6668]]

because of the difficulty in maintaining precise alcohol content levels 
from batch to batch.
    In response to Notice No. 176, the Beer Institute opposed the 
proposed increase of the alcohol content tolerance for malt beverages, 
stating that the increase could confuse, mislead, and possibly endanger 
consumers due to higher than labeled alcohol content. On the other 
hand, the Brewers Association supported mandatory alcohol content 
statements for malt beverages, if the tolerance was increased to one 
percentage point above or below the labeled amount, and if a three-year 
compliance period was provided to allow for label changes.\21\ Because 
the issue of mandatory alcohol content statements for malt beverages 
was outside of the scope of that proposed rule, TTB did not adopt an 
increase in the tolerance for alcohol content statements in response to 
Notice No. 176; instead, TTB stated that it was treating the comment in 
favor of this amendment as a request for further rulemaking. TTB is now 
proposing both to require alcohol content statements for all malt 
beverages under the FAA Act and to increase the labeling tolerance to 
one percentage point above or below the stated amount. TTB is also 
proposing conforming amendments to the IRC labeling regulations, in 
parts 25 and 27, to cover domestic and imported beer.
---------------------------------------------------------------------------

    \21\ The Beer Institute and the Brewers Association made 
substantially similar comments in response to Notice No. 232.
---------------------------------------------------------------------------

    For beers that are not defined as ``malt beverages'' under the FAA 
Act, TTB is proposing to mandate an alcohol content statement on the 
label of the products under TTB's IRC authority. However, these beers 
would not be subject to the proposed Alcohol Facts labeling 
requirements, including the requirement for a statement of the number 
of fluid ounces of pure ethyl alcohol per serving, because the Alcohol 
Facts labeling requirements are being proposed under TTB's FAA Act 
authority, which does not apply to these products. Instead, these 
products are subject to FDA labeling requirements. TTB believes that 
requiring an alcohol content statement on these products would 
facilitate revenue protection by, among other things, making it readily 
apparent that the products are subject to tax under the IRC. TTB seeks 
comments on this issue.
    TTB also seeks comment on the proposal to increase the labeling 
tolerance to one percentage point above or below the stated amount for 
all malt beverages and beers. In response to Notice No. 232, brewers 
commented that the cost of the equipment needed to test for alcohol 
content to a sufficient degree of certainty to meet the current 
tolerance standards costs tens of thousands of dollars. Small brewers 
reported that this cost was unaffordable, would push them out of the 
market, and would discourage new entrants to market. Increasing the 
tolerance to one percentage point above or below the stated alcohol 
content would allow brewers to calculate the alcohol content through a 
formula based on hydrometer readings, which commenters to Notice No. 
232 stated would drastically lower the costs of compliance. TTB seeks 
comment on whether increasing the tolerance for alcohol content to one 
percent would lower the cost of compliance for a mandatory alcohol 
content disclosure and thereby promote competition in the marketplace 
if such disclosure is required. TTB also seeks comment on whether 
consumers would receive adequate information about the alcohol content 
of malt beverages if the tolerance is increased.
    Non-alcoholic malt beverages that are the product of alcoholic 
fermentation are subject to the labeling requirements of the FAA Act 
but are not subject to the health warning requirements of the Alcoholic 
Beverage Labeling Act of 1988 because their alcohol content is less 
than 0.5 percent alcohol by volume.\22\ See 27 CFR 7.65(e), 16.10, and 
16.21. The IRC regulations in 27 CFR 25.242 require marking such 
products as a ``cereal beverage,'' ``malt beverage,'' or ``near beer,'' 
along with a statement that the product is ``Nontaxable under section 
5051 I.R.C.'' on bottles, kegs, and barrels.
---------------------------------------------------------------------------

    \22\ While this proposed rule would generally allow for a 
tolerance of one percentage point above or below the labeled alcohol 
content for malt beverages, for malt beverages containing less than 
0.5 percent alcohol by volume, the actual alcohol content may be 
less than, but may not exceed, the labeled alcohol content.
---------------------------------------------------------------------------

    TTB is proposing to require an Alcohol Facts statement for non-
alcoholic malt beverages, but TTB does not see any reason to require a 
specific statement of the percentage of alcohol by volume, as long as 
the statement adequately informs the consumer that the product contains 
less than 0.5 percent alcohol by volume. TTB is thus proposing to allow 
the alcohol content statement for these products to be expressed either 
as a percentage of alcohol by volume or with the terms ``non-
alcoholic'' or ``alcohol free,'' provided the product meets the current 
definitions of those terms in 27 CFR 7.65(e)-(f). The term ``non-
alcoholic'' means the product contains less than one half of one 
percent alcohol by volume, while the term ``alcohol free'' is reserved 
for those products that contain no alcohol. Additionally, if the term 
``non-alcoholic'' is used, the phrase ``contains less than 0.5 percent 
(or .5%) alcohol by volume'' must appear immediately adjacent to it, 
although it may be abbreviated as provided in proposed Sec.  
7.212(e)(1). Similarly, for non-alcoholic malt beverages, there is no 
need to specify the number of fluid ounces of alcohol per serving, 
given that, by definition, a serving size would be 12 fl oz, so the 
fluid ounces of alcohol per serving would be less than 0.06, which is 
one-tenth of an alcoholic drink equivalent as defined by the Dietary 
Guidelines.
    TTB seeks comment on this issue, and specifically invites comments 
on whether an Alcohol Facts statement should be required for non-
alcoholic malt beverages. TTB notes that other non-alcoholic products 
are not subject to the FAA Act's labeling requirements. For example, a 
non-alcoholic wine does not fall under the definition of a ``wine'' 
under the FAA Act because the minimum alcohol content for wine under 
that definition is 7 percent alcohol by volume. See 27 U.S.C. 211. 
Similarly, the definition of the term ``distilled spirits'' in 27 CFR 
5.1 does not include products containing less than 0.5 percent alcohol 
by volume.
b. Proposal To Require Alcohol Content Statements for Wine
    The current wine regulations under the IRC require alcohol content 
to be labeled on all containers, either as a percentage of alcohol by 
volume or in accordance with 27 CFR part 4. Accordingly, wines with 
less than 7 percent alcohol by volume must be labeled with a numerical 
statement of alcohol content. However, because the IRC regulations 
allow wines as defined under the FAA Act to be labeled with an alcohol 
content statement in accordance with the regulations in part 4, they do 
not require the listing of a percentage of alcohol by volume for wines 
with an alcohol content of at least 7 percent and up to 14 percent, 
which are instead entitled to the exemptions under part 4.\23\ As 
previously noted, the regulations in section 4.36 do not require 
numerical alcohol content statements for wines labeled with the

[[Page 6669]]

designation ``table wine'' on the brand label.
---------------------------------------------------------------------------

    \23\ See 27 CFR 24.257(a)(3). The regulation incorporates the 
rules under part 4, which results in a somewhat inconsistent effect. 
The IRC regulations require wines under 7 percent alcohol by volume 
(which are not ``wines'' under the FAA Act and thus fall under FDA's 
labeling jurisdiction) to bear a percent-by-volume alcohol content 
statement; however, they do not require the same statement on wines 
with an alcohol content of 7 to 14 percent alcohol by volume.
---------------------------------------------------------------------------

    As explained in Notice No. 73, TTB believes that the listing of 
alcohol content should be consistent for wines regardless of whether 
they contain more than 14 percent alcohol by volume. Accordingly, in 
that document, TTB proposed amending Sec.  24.257(a)(3) to require 
alcohol content expressed in terms of a percentage of alcohol by volume 
on all wine labels. TTB stated that this amendment would serve an 
important revenue purpose, as the alcohol content of a wine is a key 
factor in determining its tax classification. See 26 U.S.C. 5041(b).
    While there were many supportive comments on this issue in response 
to Notice No. 73, some wine industry members and associations opposed 
the proposed amendment, urging TTB to retain the provisions in the 
regulations that permit the use of the designation ``table wine'' or 
``light wine'' for wines with alcohol content levels of at least 7 
percent and no more than 14 percent alcohol by volume. On the other 
hand, as previously mentioned, the Wine Institute commented in response 
to Notice No. 176 in favor of requiring numerical alcohol content 
statements on the labels of all wines, including table wines. TTB 
recognizes the views of some industry members may have changed since 
Notice No. 73 was issued in 2007.
    Thus, this proposed rule provides for mandatory alcohol content 
statements under the IRC regulations for all wines and removes the 
option for a ``table wine'' or ``light wine'' designation to be used in 
lieu of a numerical statement of alcohol content. See proposed 
Sec. Sec.  4.36(b), 24.257(a)(3), and 27.59(a)(3). ``Table wine,'' 
``light wine,'' and related terms may still be included as optional 
information under the definitions in Sec.  4.21.
    Wines subject to the FAA Act (i.e., wines containing at least 7 
percent alcohol by volume) would also be subject to the proposed rules 
in part 4 with regard to the formatting of alcohol content statements, 
as well as the inclusion of a statement of fluid ounces of alcohol per 
serving, under TTB's authority under the FAA Act to ensure consistency 
in the presentation of information on labels. See 27 U.S.C. 205(e).
    The proposed rule also removes the option to list the alcohol 
content for wines in terms of ranges. Instead, TTB is proposing to 
require the proposed mandatory alcohol content statements to be within 
the tolerances set forth in current Sec.  4.36 for wines with at least 
7 percent alcohol by volume and within a tolerance of plus or minus 
0.75 percentage points for wines with less than 7 percent alcohol by 
volume.
c. Comments Sought
    TTB is soliciting comments on the proposed expansion of alcohol 
content labeling for malt beverages and wines, including on the below 
topics:
    1. What are the potential benefits to consumers and industry 
members from a requirement for alcohol content statements, expressed as 
a percentage of alcohol by volume, on the labels of all alcohol 
beverage products?
    2. Will the proposed requirement for alcohol content labeling for 
all beer and malt beverages result in additional costs and burdens for 
brewers and importers, particularly small businesses? Will the increase 
in alcohol content tolerances mitigate or reduce those costs and 
burdens?
    3. Will the proposed increase in alcohol content tolerances for 
malt beverages mislead consumers? If so, does the same argument apply 
to wines, which currently have a 1.5 percentage point tolerance for 
wines up to 14 percent alcohol by volume, and a 1 percentage point 
tolerance for wines with an alcohol content of over 14 percent alcohol 
by volume?
    4. Do the proposed labeling requirements for non-alcoholic malt 
beverages adequately advise the consumer that the products contain less 
than 0.5 percent alcohol by volume? Should non-alcoholic malt beverages 
be exempted from calorie and nutrient labeling requirements?
    5. What, if any, additional costs or burdens would requiring 
numerical alcohol content statements for table wines impose on wineries 
and importers, particularly small businesses?
    6. Would an alternative that allowed table wines to indicate 
alcohol content as a range (e.g., 7-14 percent alcohol by volume) place 
less of a burden on small wineries and importers? Would this approach 
provide sufficient information to consumers?
5. Placement of Alcohol Content Statements as Part of the Alcohol Facts 
Statement
    TTB is proposing to amend the FAA Act labeling regulations in parts 
4, 5, and 7 to require that alcohol content statements that are already 
required under the FAA Act, or that are proposed in this document to be 
required under either the FAA Act (for malt beverages) or under the IRC 
(for table wines), be placed on the label as part of the mandatory 
Alcohol Facts statement. The alcohol content of an alcohol beverage is 
one of the most important pieces of information about the product for 
the consumer and thus should be highlighted and easy to locate on the 
label. TTB believes that providing this information as part of the 
panel facilitates consumers' evaluation of the alcohol content in 
context with the nutritional information.
    Over the past 17 years, TTB has amended the regulations to remove 
the brand label concept for distilled spirits and malt beverages, which 
had required certain information to appear together, such as the brand 
name, class and type designation, and if applicable, the alcohol 
content. For distilled spirits, the mandatory alcohol content statement 
currently must appear in the same field of vision as the brand name and 
the class/type designation. See 27 CFR 5.63(a) and 7.63(a), as amended 
by T.D. TTB-158 and T.D. TTB-176. With regard to wine, it bears noting 
that the World Wine Trade Group (WWTG) Agreement on Requirements for 
Wine Labeling provides that wines may be imported bearing certain 
common mandatory information (CMI), including alcohol content, on any 
label on the wine container, and that this information may be placed 
within a single field of vision, meaning any part of the surface of the 
container, excluding its base and cap, that can be seen without having 
to turn the container. Under this Agreement, as long as all of the CMI 
elements are visible at the same time, they will meet the placement 
requirements (if any) of each member country. Accordingly, in 2013, TTB 
amended the wine labeling regulations to allow alcohol content to 
appear on labels other than the brand label. See T.D. TTB-114 (78 FR 
34565, June 10, 2013). The 2013 amendment provided greater flexibility 
in wine labeling and conformed the TTB wine labeling regulations to the 
WWTG agreement.
    Nothing in this proposal prevents an alcohol content statement from 
also appearing on the single field of vision label(s) with the other 
elements of CMI, provided that it is also included on the Alcohol Facts 
statement. Likewise, this proposal does not preclude the placement of 
the Alcohol Facts statement (as prescribed in this document) together 
with the other elements of CMI on the single field of vision label. TTB 
encourages U.S. trading partners, including other WWTG members, and all 
interested persons, to submit comments in response to this specific 
issue in the proposal.
    Specifically, TTB seeks comments on the following questions:

[[Page 6670]]

    1. Would it be easier for consumers to locate alcohol content 
information on a label if it is required to be included in the Alcohol 
Facts statement and if so, why?
    2. Alternatively, should TTB allow alcohol content labeling as an 
optional element of the Alcohol Facts statement?
    3. Does the placement of alcohol content information affect costs 
of compliance and regulatory burdens? If so, how?
    4. Does the proposal to require alcohol content information as part 
of the Alcohol Facts statement affect competition or issues addressed 
by international trade agreements or international standards?
6. Mandatory Statement of Alcohol in Fluid Ounces of Pure Alcohol per 
Serving
    TTB is proposing to require a statement of alcohol content in fluid 
ounces of pure alcohol per serving as part of the mandatory Alcohol 
Facts statement. TTB received numerous comments in response to Notice 
Nos. 73 and 232 stating that per-serving alcohol content is critically 
important information to consumers. Thousands of consumers commented on 
Notice No. 232 that per-serving alcohol content is important to help 
people understand how much alcohol they are consuming. The National 
Center for Health Research, a non-profit think tank focused on health 
issues, stated that alcohol beverage packaging should ``provide 
information on the total amount of alcohol in the container (not just 
alcohol by volume) so that consumers can make informed choices and 
avoid excessive consumption.'' The American Public Health Association, 
an advocacy organization for public health, commented that alcohol 
beverage containers should provide the ``total amount of alcohol in the 
container (not alcohol by volume)'' along with other information like 
nutrients and ingredients because ``[m]ost heavy drinkers are not 
alcohol dependent, and additional information . . . could influence 
individual decisions about alcohol use.'' Commenters also indicated 
that many governmental and health agencies provide consumption and 
moderation advice to consumers that is based on the amount of pure 
ethyl alcohol in each serving or drink, so information about the 
quantity of pure ethyl alcohol per serving is needed to allow consumers 
to follow this advice.
    TTB believes that listing alcohol content in fluid ounces per 
serving on the alcohol beverage container could help consumers 
understand how much alcohol they are consuming and follow consumption 
and moderation advice from government and public health organizations, 
if they wish to do so. TTB further believes that requiring this 
information on labels would further its mandate to ensure that labels 
provide consumers with adequate information as to the alcohol content 
of the product.
    Accordingly, TTB proposes to amend the regulations to require the 
listing of the number of U.S. fluid ounces of pure ethyl alcohol per 
serving, expressed to the nearest tenth of a fluid ounce, on the 
mandatory Alcohol Facts statement. In a panel, the information would be 
required to be indented under the alcohol-by-volume statement.
    For wines with an alcohol content of no more than 14 percent 
alcohol by volume, TTB recognizes that the FAA Act does not require 
numerical alcohol content statements on labels. As explained earlier, 
however, TTB is proposing to amend the IRC regulations in parts 24 and 
27 to require alcohol content statements on all wine labels. TTB 
believes its authority under the FAA Act extends to ensuring 
consistency in the format and presentation of all alcohol content 
statements appearing on wines subject to part 4, even if such 
statements are not required by the FAA Act. Accordingly, proposed Sec.  
4.36 provides that where an alcohol statement, as a percentage of 
alcohol by volume, appears on a wine label subject to the requirements 
of part 4, it must conform to the requirements of Sec.  4.36 and must 
appear in an Alcohol Facts statement in accordance with the 
requirements of new subpart L of 27 CFR part 4.
    This proposal includes all distilled spirits and includes malt 
beverages with at least one half of one percent alcohol by volume. 
However, as explained above in Section VII.B.4, for malt beverages with 
less than one half of one percent alcohol by volume, TTB believes that 
the designation ``non-alcoholic'' (along with the required statement 
that such products contain less than 0.5 percent alcohol by volume) or 
``alcohol-free'' (for products containing no alcohol) is sufficient, 
and that there is no need to specify the percentage of alcohol by 
volume as part of the Alcohol Facts statement. Similarly, TTB is not 
proposing to require the disclosure of the number of fluid ounces of 
alcohol per serving for such products.
    The 2003 petition from CSPI and other consumer organizations 
(discussed in Section III.A) proposed that, in addition to presenting 
pure ethyl alcohol content in fluid ounces per serving, Alcohol Facts 
labels should disclose the number of ``standard drinks'' per serving 
and per container.\24\ CSPI proposed that a ``standard drink'' be 
defined identically to the Dietary Guidelines for Americans ``alcoholic 
drink equivalent'' as containing 14 grams, or .6 fluid ounces, of pure 
ethyl alcohol. CSPI further proposed that labels should include a 
statement that ``A standard drink contains .6 fl oz of pure alcohol'' 
and consumption advice provided by the Dietary Guidelines for 
Americans. In response to Notice No. 232, TTB received a large number 
of comments from consumers supporting CSPI's proposal to include 
``standard drink'' information on alcohol beverage labels. The Centers 
for Disease Control also provided a comment that cited a study that 
found including the recommended alcohol guidelines as well as standard 
drink sizes were more effective than only including percent of alcohol 
by volume for improving estimates of alcohol consumption.\25\
---------------------------------------------------------------------------

    \24\ In their comment to Notice No. 232, CSPI stated that they 
are no longer calling for the pure alcohol content in fluid ounces 
per serving because they believe this would serve the same purpose 
as standard drink labeling and thus would be duplicative.
    \25\ Edmunds, C.E.R., Gold, N., Burton, R. et al., The 
effectiveness of alcohol label information for increasing knowledge 
and awareness: a rapid evidence review, BMC Public Health 23, 1458 
(2023), available at https://doi.org/10.1186/s12889-023-16327-x.
---------------------------------------------------------------------------

    TTB did not propose to define a ``standard drink'' or to mandate 
inclusion of the consumption advice provided by the Dietary Guidelines 
for Americans in the 2007 proposed rule, Notice No. 73. The preamble to 
Notice No. 73 presents, in detail, TTB's explanation for why it was not 
including those elements, and TTB believes that the rationale set forth 
in Notice No. 73 on these issues still applies.
    Alcohol beverages are rarely packaged as products equaling a 
``standard drink'' of exactly 0.6 fluid ounces of pure alcohol. 
Products will therefore almost always contain less than one standard 
drink or multiple standard drinks, potentially leading to consumer 
confusion. TTB believes that consumers would also be confused about the 
difference between the terms ``standard drink'' and ``serving size.'' 
Accordingly, TTB is not proposing to adopt CSPI's suggestions about use 
of the term ``standard drink'' or mandating inclusion of the Dietary 
Guidelines for Americans' advice on moderate drinking (which may be 
updated based on any changes in the guidelines over time).
    TTB is soliciting comments from all interested persons on these 
issues.

[[Page 6671]]

Specifically, TTB solicits comments on the following:
    1. Would including information about the fluid ounces of pure ethyl 
alcohol per serving in the proposed Alcohol Facts statement improve the 
ability of consumers to follow the consumption and moderation advice 
provided by governmental and health agencies, if they so choose?
    2. Would requiring information about the fluid ounces of pure ethyl 
alcohol per serving in the proposed Alcohol Facts statement impose 
additional costs or burdens for alcohol beverage manufacturers and 
importers, particularly for small businesses?
    3. Is there a better way of presenting the volume of alcohol 
content per serving? Specifically, should the term ``standard drink'' 
be defined and used in place of or in addition to fluid ounces of pure 
ethyl alcohol per serving?
    4. TTB notes that the Dietary Guidelines for Americans, 2020-2025, 
use the terms ``drink,'' and ``alcoholic drink equivalent,'' and seeks 
comments on whether any of those terms should be used or defined for 
use on labels.
    5. Should the proposed mandatory Alcohol Facts statement include a 
summary of the Dietary Guidelines' advice on moderate drinking (to be 
updated based on any changes in the guidelines over time)?
    TTB also specifically seeks comments on whether these proposals 
would provide useful information to consumers or would instead be 
confusing or misleading, and whether inclusion of these elements would 
affect the costs of compliance and regulatory burdens.
7. Statements of Average Analysis and Serving Facts Statements
    Under this proposed rule, the mandatory Alcohol Facts statement 
would replace the current voluntary statements of average analysis and 
Serving Facts statements on alcohol beverage labels. Thus, as of the 
compliance date, those statements would no longer satisfy the proposed 
mandatory Alcohol Facts labeling requirements.
8. Linear Display, Type Size, and Electronic Display of Alcohol Facts 
Information
a. Linear Display
    TTB proposes to allow the option of a linear display placed on the 
container (including a keg), as long as it is set apart from other 
information and is placed inside a box with the title ``Alcohol Facts'' 
in bold-faced type. TTB received comments in response to Notice No. 232 
expressing concern about label space on certain containers, such as 50 
mL bottles, and/or whether new information requirements would require a 
back label, which would increase the cost of compliance. TTB believes 
the linear display will allow information to fit on labels of most 
containers without the need for a back label, while requiring the 
linear display to be in a box will make it more noticeable to 
consumers. TTB is also proposing to liberalize the format and size 
requirements for the panel display, as compared to the Notice No. 73 
proposal, to encourage industry members to use the panel format rather 
than the linear format.
    TTB believes that these changes would reduce the burden on industry 
members and are consistent with TTB's mandate to issue regulations to 
ensure that labels provide consumers with adequate information about 
the identity, quality, and alcohol content of alcohol beverages. 
Examples of Alcohol Facts panels in a linear display appear in the 
proposed regulations at Sec. Sec.  4.112(h), 5.212(h) and 7.212(j).
b. Type Size
    TTB is proposing that the minimum type size requirements for 
Alcohol Facts statements mirror existing type size requirements for 
mandatory information in the wine, distilled spirits, and malt beverage 
regulations in parts 4, 5, and 7, respectively. See 27 CFR 4.38, 5.53, 
and 7.53. TTB is also proposing to remove the existing maximum type 
size requirement for alcohol content statements appearing in the 
proposed mandatory Alcohol Facts statements for wine and malt beverages 
subject to the FAA Act. Currently, the maximum type size for alcohol 
content statements is 3 millimeters for all wine containers. See Sec.  
4.38(b)(3). For malt beverages, the limit is 3 millimeters for 
containers of 40 fluid ounces or less and 4 millimeters for containers 
of more than 40 fluid ounces. See Sec.  7.53(b). TTB believes that the 
maximum type size requirement may no longer serve a purpose, and that a 
maximum type size requirement for any one element of an Alcohol Facts 
statement is likely to either lead to differences in type sizes among 
the elements or create a de facto limitation on the size of the overall 
panel, which might be unnecessarily limiting to industry members in 
designing their labels.
    Regarding malt beverages, TTB is also seeking public comment on 
whether to remove the maximum type size for optional alcohol content 
statements. TTB received a comment requesting removal of this 
limitation in the context of its label modernization rulemaking. See 
T.D. TTB-176 (87 FR 7526, February 9, 2022). In response, TTB stated 
that such a regulatory change should not be adopted without providing 
more specific notice (and an opportunity to comment) to interested 
parties. TTB is now seeking public comment on this issue.
c. Electronic Display of Alcohol Facts Information
    TTB considered, but is not proposing, to allow the proposed Alcohol 
Facts panel to be distributed by electronic means via a link, code, or 
other marking on the physical label rather than requiring the full 
panel to appear on the physical label itself. TTB believes that 
allowing mandatory information to appear somewhere other than the 
physical label would decrease consumer accessibility to information 
that to informs decisions about purchasing and consuming alcohol 
beverages. As detailed below, TTB seeks comment on this assumption.
    TTB's current policy, articulated in Industry Circular 2022-2, 
``Use of Social Media in the Advertising of Alcohol Beverages,'' allows 
the use of links, including QR codes, on labels, and treats the linked 
website as advertising material if such use falls within the FAA Act's 
definition of an advertisement. Thus, industry members may currently 
include QR codes that link to websites with additional information 
about their products, including optional calorie and nutrient 
information. However, TTB currently does not allow mandatory labeling 
requirements to be satisfied solely by including the information on a 
website with a link or code on the physical label; instead, the 
mandatory information must appear on the label itself.
    In Notice No. 232, TTB asked if there are alternative ways of 
providing the Alcohol Facts information, for example, by allowing 
information to be provided through a website that could be accessed by 
consumers via a quick response code (QR code) or website address on the 
label. In response to this request, individual commenters and public 
health and consumer advocacy groups largely opposed the use of QR codes 
for mandatory label information. On the other hand, the vast majority 
of trade organizations representing industry members commented that 
they support disclosure via QR code for at least some of the 
information disclosures proposed in this rulemaking. However, there 
were exceptions. The Beer Institute commented that nutritional and 
alcohol

[[Page 6672]]

content information should appear on the physical label. TTB also 
received comments from small producers and a few consumers supporting 
the use of QR codes or websites to disclose nutritional information.
    The comments supporting the use of disclosure via electronic means 
cited three primary points. First, web-based disclosure is a cost-
efficient means to provide information to consumers that provides 
producers with flexibility and reduces time to market. Second, 
commenters cited to the broad implementation of digital labels in 
Europe and the benefits electronic information disclosure could have 
for international trade. Multiple commenters also touted the benefits 
of electronic disclosure for tailoring product information to country-
specific regulations and providing information in a language 
appropriate to the point of sale. Finally, several commenters stated 
that web-based disclosure is consumer-friendly, particularly for 
products sold in smaller containers. These commenters argued that QR 
codes prevent labels from becoming cluttered, which can distract 
consumers from the most relevant information, make labels difficult to 
read, and contribute to consumer confusion.
    These points were countered by comments from public health and 
consumer advocacy organizations, academics, and consumers. These 
commenters argued that disclosing the information electronically would 
create an unreasonable burden on consumers both because many consumers 
do not have access to a smart phone, or to the internet, as they shop 
for alcoholic beverages and because consumers do not want to have to go 
to a website to access the information.
    CSPI commented that the barriers to information created by 
electronic disclosure would disproportionately affect consumers who are 
older or have lower incomes, and those living in rural areas and on 
tribal lands. CSPI cited a 2023 survey conducted by the Pew Research 
Center that found that 79 percent of adults with annual incomes less 
than $30,000 owned smartphones compared to 90-98 percent of higher 
income groups and found similar sized gaps by age, with only 76 percent 
of adults aged 65 and older owning smartphones compared with 89-97 
percent of adults in younger age groups.\26\ Data from the Federal 
Communications Commission also shows a rural-urban gap for access to 
high speed mobile 4G LTE and lower access to ``fixed terrestrial 
services'' (i.e., satellite or wireless internet/broadband). The gap in 
access to high speed fixed terrestrial services is even larger between 
tribal lands and urban areas.\27\
---------------------------------------------------------------------------

    \26\ Pew Research Center, Mobile Fact Sheet, available at 
https://www.pewresearch.org/internet/fact-sheet/mobile. (accessed 
May 9, 2024).
    \27\ Federal Communications Commission, Fourteenth Broadband 
Deployment Report, 2021, available at FCC-21-18A1.pdf.
---------------------------------------------------------------------------

    Regarding consumer preferences on the location of information, 
several commenters cited a survey that found 76 percent of consumers 
would prefer to learn about alcohol and nutritional content of 
alcoholic beverages by reading the information on the label of the 
container, as opposed to scanning a QR code or visiting a website.\28\ 
And the Consumer Federation of America cited a review of consumer 
behavior experiments by the European Union's Joint Research Centre that 
found ``the spontaneous use of QR codes by consumers is very low.'' 
\29\
---------------------------------------------------------------------------

    \28\ Big Village's CARAVAN U.S. Online Omnibus Survey, 
administered March 15-20, 2024. The survey question asked: ``How 
would you prefer to learn about the ingredients, alcohol content, 
allergens, calories, and nutritional content of an alcoholic 
beverage? [Select one answer] 1. Read this information on the label 
of the container; 2. Scan a QR code on the label; 3. Visit a website 
address provided on the label; 4. I do not want to learn this 
information.''
    \29\ Werle, C.O.C., et al, Literature review on means of food 
information provision other than packaging labels, JRC Technical 
Report, 2022, available at https://publications.jrc.ec.europa.eu/repository/bitstream/JRC128410/JRC128410_01.pdf.
---------------------------------------------------------------------------

    TTB also received thousands of nearly identical comments from 
consumers that oppose QR codes as an alternative to on-container 
labeling. The commenters stated that ``[f]or nutrition and alcohol 
content to be accessible to all, it is vital that it be mandated to 
appear on each container.''
    As previously stated, TTB currently requires all mandatory 
information disclosures to appear on the physical label of an alcohol 
beverage container. At this time, TTB has decided not to propose 
allowing this information to be disclosed electronically via a link or 
code on the physical label (e.g., a QR code) rather than on the 
physical label itself. TTB is persuaded by the comments from public 
health and consumer advocacy organizations and consumers that allowing 
the disclosure of information via electronic means would create 
barriers for consumer access, particularly for consumers in certain 
demographics and those living in rural areas. However, TTB recognizes 
that access to technology and cultural norms surrounding the provision 
of information via electronic means are rapidly advancing and seeks 
comment on whether any final rule should allow the proposed Alcohol 
Facts information to be disclosed via electronic means.
    TTB is soliciting comments from all interested persons on these 
issues, including on the following specific topics:
    1. Would consumers have trouble locating Alcohol Facts information 
if that information is presented in a linear display?
    2. Does the proposal to require the linear display to appear in a 
box with the title ``Alcohol Facts'' in bold-face type allow consumers 
to better locate the information? Alternatively, should industry 
members be allowed the flexibility to include a linear display that is 
not surrounded by a box?
    3. Do consumers, industry members, or other interested parties have 
comments on the type size and general formatting requirements proposed 
for both linear displays and panels?
    4. How would the proposed formatting requirements, including the 
linear display option, affect the costs and other regulatory burdens? 
What are the benefits of the proposed formatting requirements?
    5. Should TTB remove the maximum type size limitation for mandatory 
statements of alcohol content for wine and malt beverages that appear 
in an Alcohol Facts statement? For malt beverages, should TTB remove 
the maximum type size limitation for alcohol content statements that 
may appear elsewhere on the label as well?
    6. What alternatives exist to convey Alcohol Facts information to 
consumers? How, if it all, would the alternatives affect competition in 
the marketplace as compared to displaying the information as proposed 
on the physical label? What are the costs and benefits of aligning 
Alcohol Facts information to requirements of other countries?
    7. If TTB adopts mandatory Alcohol Facts labeling for alcohol 
beverages, should it include the option of satisfying the requirement 
by making the information available electronically, for example by 
including a QR code or website address on the label to allow consumers 
to view mandatory Alcohol Facts statements on their mobile devices 
instead of on the product label? Would this option provide consumers 
with sufficient access to Alcohol Facts information at the retail store 
so that they can make informed decisions, given issues such as the need 
to use a smartphone, potential issues regarding the adequacy of 
cellular or Wi-Fi coverage at some retail stores, and other potential 
technological challenges? Would the provision of mandatory information 
disclosures via electronic

[[Page 6673]]

means create disproportional barriers to access for particular 
communities?
    8. How would the option of disclosing the proposed Alcohol Facts 
information via electronic means affect the costs and other regulatory 
burdens? What are the benefits of disclosure via electronic means?
    9. If TTB were to allow mandatory information to be disclosed 
electronically, should TTB allow all of the proposed Alcohol Facts 
information to be disclosed electronically or should some of the 
information be required to appear on the physical label?
    10. If TTB allowed multiple options to convey Alcohol Facts 
information to consumers, could the lack of uniformity create consumer 
confusion?
9. Serving Size Reference Amounts
    Consistent with the serving sizes found in TTB Ruling 2013-2, TTB 
proposes the following reference serving sizes in new Sec. Sec.  
4.111(b), 5.211(b), and 7.211(b), for wines, distilled spirits, and 
malt beverages, respectively:

----------------------------------------------------------------------------------------------------------------
                                                               Alcohol percent by volume
             Serving size             --------------------------------------------------------------------------
                                                 Wine              Distilled spirits          Malt beverages
----------------------------------------------------------------------------------------------------------------
1.5 fl oz (44 mL), or 50 mL for 50 mL  .......................  Above 24%..............  Above 24%.
 containers of distilled spirits.
2.5 fl oz (74 mL)....................  Above 16 to 24%........  Above 16 to 24%........  Above 16 to 24%.
5 fl oz (148 mL).....................  7 to 16%...............  Above 7 to 16%.........  Above 7 to 16%.
12 fl oz (355 mL)....................  .......................  Not more than 7%.......  Not more than 7%.
----------------------------------------------------------------------------------------------------------------

    TTB recognizes that these serving size reference amounts do not 
reflect the multiple servings that may be consumed on a single 
occasion. Serving size reference amounts are not intended as 
recommended consumption amounts but rather are intended to be used as a 
reference amount for the consumer to determine alcohol, nutrient, and 
calorie intake. TTB seeks comments on whether the proposed serving size 
reference amounts should be adopted, and if not, what other serving 
sizes should be used.
    TTB specifically seeks comments on the following issues:
    1. Are the proposed reference amounts a reasonably accurate 
representation of the amount of the product customarily consumed as a 
single serving? If not, what data or other information should TTB 
consider that would give a better estimate of the amount customarily 
consumed for a specific product category?
    2. Are the proposed reference amounts more accurate than the 
serving sizes set forth in TTB Ruling 2004-1 (1.5 fl oz for distilled 
spirits, 5 fl oz for wines, and 12 fl oz for malt beverages, regardless 
of the alcohol content)? Why or why not?
    3. Should TTB allow greater flexibility in serving sizes?
    4. Should the serving size reference amounts be exactly equal to an 
alcoholic drink equivalent of 0.6 fluid ounces of alcohol, or would 
this mislead consumers by not recognizing the way in which alcohol 
beverages are typically consumed?
10. Dual-Column Alcohol Facts Panel Display
    TTB proposes to allow for the optional presentation of Alcohol 
Facts panels in a dual-column format. The first column would provide 
the information for the standard reference serving size, while the 
second column would provide information about the contents of the 
entire container. TTB is proposing to allow the dual-column format on 
alcohol beverages sold in containers holding at least 200 percent and 
less than 500 percent of the serving size reference amount. See 
proposed Sec. Sec.  4.112, 5.212, and 7.212 below. CSPI suggested that 
TTB could model its regulations after FDA's policy, which requires dual 
column nutrition labeling for products containing more than 2 and up to 
3 servings per container. See 21 CFR 101.9(b)(12)(i). TTB, however, is 
proposing to allow dual-column labeling on containers up to 5 servings 
because TTB is aware of products in the marketplace that are sold in 
larger containers for which there may be a valid reason to include a 
dual-column label.
    TTB is also proposing that alcohol beverages packaged and sold in 
containers with a net content of less than 200 percent of a single 
serving size reference amount must be labeled as containing a single 
serving, and a single serving size is the net content of the container. 
This means that, for example, a malt beverage sold in a can that 
contains 150 percent of a single serving size reference amount would be 
labeled with the entire net contents being considered as one serving.
    TTB seeks comments on the following specific issues, and may 
consider different rules for dual-column labeling and single-serving 
containers based on the comments:
    1. Does dual-column labeling create the impression that consumption 
of multiple servings of an alcohol beverage at one time is expected or 
recommended?
    2. Should dual-column displays be limited to containers with three 
or fewer servings, consistent with the FDA regulations? Or is a limit 
of less than five servings better suited to the way in which alcohol 
beverages may be bottled and labeled?
    3. Should dual-column displays be allowed on any container, 
regardless of the number of servings in that container, consistent with 
TTB Ruling 2013-2?
    4. The proposed rule would require containers with a net content of 
more than 100 percent but less than 200 percent of a single serving 
size reference amount to be labeled as containing a single serving. TTB 
solicits comments on whether this is the best way to convey the alcohol 
and nutrient content of these products to consumers.
11. Implementation Period
    TTB is proposing a compliance date of 5 years from the date that a 
final rule resulting from this document is published in the Federal 
Register to minimize the costs and burdens associated with the proposed 
new labeling information. TTB solicits comments on whether the proposed 
compliance date would suffice to limit the impact on small businesses 
and to reduce overall costs of compliance while ensuring that consumers 
are adequately informed.
    TTB received a number of comments in response to Notice No. 232 
requesting a sufficiently long transition period between publication of 
a final rule and implementation of the rule to allow businesses, and 
particularly small businesses, ample time to exhaust existing label 
stocks and to bring labels and websites into compliance with the new 
regulations. One commenter emphasized that a longer implementation 
period is needed to allow TTB time to educate regulated industry 
members on new requirements, create resources for small businesses, and 
publish clarifying guidance.

[[Page 6674]]

    While most commenters did not suggest a specific time period, the 
Brewers Association recommended an implementation period of at least 3 
years and the American Distilled Spirits Alliance requested at least 5 
years. The Brewers Association said, ``a quicker implementation 
schedule would risk placing financial burdens on brewers and other 
producers, particularly small ones.'' CSPI recommended that, to 
minimize costs, TTB provide an implementation long enough that many 
producers would make updates to their labels even absent the 
regulation. CSPI cited to an FDA regulatory impact analysis for a food 
labeling rule that found food and beverage products tend to be 
voluntarily relabeled on a 2- to 5-year cycle.\30\
---------------------------------------------------------------------------

    \30\ U.S. Food and Drug Administration, Regulatory Impact 
Analysis for Final Rules On: ``Food Labeling: Revision of the 
Nutrition and Supplement Facts Labels'' and ``Food Labeling: Serving 
Sizes of Foods That Can Reasonably Be Consumed at One Eating 
Occasion; Dual-Column Labeling; Updating, Modifying, and 
Establishing Certain Reference Amounts Customarily Consumed; Serving 
Size for Breath Mints; and Technical Amendments,'' 2016, available 
at https://www.fda.gov/media/98712/download.
---------------------------------------------------------------------------

    TTB believes that a 5-year period would provide both small and 
large industry members with sufficient time to phase in the 
requirements of the proposed mandatory Alcohol Facts labeling in a 
cost-effective manner. As discussed later in this document, TTB 
estimates that industry members change their labels at least once every 
42 months; therefore, a 5-year compliance period would allow all 
affected industry members to make the changes required by this proposal 
at the same time as a regularly scheduled label change. See Section IX, 
Cost Analysis, below, for additional information on the estimated costs 
of this proposed rule, which are affected by the length of the 
implementation period and estimates of the frequency of changes to 
alcohol beverage labels.
    Under this proposal, TTB will not require industry members to 
submit new COLA applications when the only change being made to a label 
is the inclusion, or alteration, of a required Alcohol Facts panel or 
statement containing alcohol content information. Therefore, this 
proposal would not require the submission of a new application for 
label approval simply to cover revisions to the calorie, nutrient, and 
alcohol content labeling of the product in accordance with the new 
requirements.
    Under current guidance, industry members have been allowed to label 
their products voluntarily with either a statement of average analysis 
or a Serving Facts statement. See TTB Rulings 2004-1 and 2013-2. TTB 
has also allowed, via FAQs published on TTB's website, ``Alcohol 
Facts'' panels that contain information about alcohol content, but not 
nutrient content. All of these voluntary statements differ in several 
respects from the mandatory Alcohol Facts statement proposed in this 
document. During the implementation period, industry members may 
continue to use approved COLAs that contain these statements, as long 
as they comply with current guidance.
    TTB further believes that consumers will begin to benefit from this 
rulemaking well in advance of the 5-year implementation date because 
TTB expects that many industry members will come into early compliance 
with the rule. As previously discussed, 95 percent of the beer volume 
sold by Anheuser-Busch, Molson Coors Beverage Company, Constellation 
Brands Beer Division, HEINEKEN USA, and FIFCO USA already contains 
nutritional information in the form of a voluntary Serving Facts 
Statement, and the Distilled Spirits Council of the United States 
(DISCUS) announced that all spirits products distributed in the United 
States by DISCUS Director Members will include nutrition information by 
June 2024.\31\ Given rising industry participation in voluntary 
disclosure of nutrition information, TTB expects that if a final rule 
on Alcohol Facts is issued, many industry members will move to include 
Alcohol Facts statements on labels in advance of the 5-year 
implementation period.
---------------------------------------------------------------------------

    \31\ See September 28, 2022, statement by Distilled Spirits 
Council of the United States, available at https://www.distilledspirits.org/news/distilled-spirits-council-director-members-to-provide-serving-facts-information-for-spirits-products-as-part-of-white-house-conference-on-hunger-nutrition-and-health/.
---------------------------------------------------------------------------

    Accordingly, effective after a 5-year implementation period, TTB 
proposes in amended Sec. Sec.  4.32, 5.63 and 7.63 to mandate an 
Alcohol Facts labeling statement on all wines, distilled spirits, and 
malt beverages that contains both alcohol and nutrient content 
information, as described above. The implementation period does not 
appear in the proposed regulatory text but will be incorporated in any 
final rule resulting from this rulemaking.
    TTB seeks comments on whether the length of the implementation 
period is adequate. In particular, TTB seeks comments on the following 
issues:
    1. How frequently do bottlers and importers of alcohol beverages 
typically change labels?
    2. How long do industry members need to comply with the 
requirements of the proposed rule?
    3. Will 5 years provide enough time for small businesses to 
coordinate labeling changes required by regulatory changes with 
labeling changes that are planned in the ordinary course of business?
    4. Is 5 years too long a compliance period? Should the compliance 
period instead be 2 years, 3 years, or another length of time?
    5. If a final rule is issued, will industry members begin 
implementation of the labeling changes in advance of the compliance 
date?

VIII. Summary of Proposed Regulatory Changes

    Based on the above, TTB proposes to amend parts 4, 5, 7, 24, 25, 
and 27 of the TTB regulations to set forth requirements for the 
presentation of certain alcohol content, calorie, and nutrient 
information in a mandatory Alcohol Facts statement. These proposed 
changes involve the addition of a new subpart L in each of parts 4, 5, 
and 7, as well as conforming changes elsewhere in parts 4, 5, and 7 of 
the TTB regulations. TTB also proposes amendments to parts 24, 25, and 
27 of the TTB regulations with respect to the labeling of beers and 
wines under the IRC. The proposed regulatory amendments discussed in 
more detail earlier in this document are summarized below for ease of 
reading.

A. Mandatory Alcohol Facts Statement

    TTB proposes a mandatory nutrient information statement on labels 
that must include the following information: the title ``Alcohol 
Facts''; the serving size; the number of servings per container; 
alcohol content as a percentage of alcohol by volume, the number of 
fluid ounces of pure ethyl alcohol per serving, the number of calories 
per serving; and the number, in grams per serving, of carbohydrates, 
fat, and protein.
1. Serving Size and Servings per Container
    TTB proposes to define the term ``serving'' or ``serving size'' as 
the amount of the alcohol beverage customarily consumed as a single 
serving, expressed in both U.S. fluid ounces, and, in parentheses, in 
milliliters, for wines, distilled spirits, and malt beverages. In new 
Sec. Sec.  4.111(b), 5.211(b), and 7.211(b), TTB proposes the use of 
serving size reference amounts, specific to each alcohol beverage 
category, which in each case most closely approximate the amount of the

[[Page 6675]]

product that a consumer customarily drinks as a single serving. This 
amount is specified as a reference amount, used only as a basis for the 
consumer to determine alcohol, calorie, and nutrient intake and not as 
a recommended consumption amount. These rules are intended to ensure as 
much uniformity as possible in labeling serving sizes within a product 
category. Consistent with the serving sizes in TTB Ruling 2013-2, TTB 
proposes the following serving size reference amounts for each 
category:
     Wine: For wines with an alcohol content of at least 7 
percent and not more than 16 percent alcohol by volume, the serving 
size would be 5 fluid ounces (about 148 mL). For wines with an alcohol 
content of more than 16 percent alcohol by volume and not more than 24 
percent alcohol by volume, the serving size would be 2.5 fluid ounces 
(about 74 mL).
     Distilled spirits: For distilled spirits products 
containing not more than 7 percent alcohol by volume, the serving size 
would be 12 fluid ounces (about 355 mL). For products containing over 7 
percent and not more than 16 percent alcohol by volume, the serving 
size would be 5 fluid ounces (about 148 mL). For products containing 
over 16 percent and not more than 24 percent alcohol by volume, the 
serving size would be 2.5 fluid ounces (about 74 mL). For products 
containing over 24 percent alcohol by volume, the serving size would be 
1.5 fluid ounces (about 44 mL) or 50 mL if bottled in a 50 mL 
container.
     Malt beverages: For malt beverages containing not more 
than 7 percent alcohol by volume, the serving size would be 12 fluid 
ounces (about 355 mL). For products containing over 7 percent and not 
more than 16 percent alcohol by volume, the serving size would be 5 
fluid ounces (about 148 mL). For products containing over 16 percent 
and not more than 24 percent alcohol by volume, the serving size would 
be 2.5 fluid ounces (about 74 mL). For products containing over 24 
percent alcohol by volume, the serving size would be 1.5 fluid ounces 
(about 44 mL).
    Since wines and distilled spirits are subject to metric standards 
of fill under the TTB regulations, the serving sizes for these 
categories would be set forth in both fluid ounces and milliliters. TTB 
recognizes that consumers may use fluid ounces rather than milliliters 
when pouring a glass of wine or a shot glass of distilled spirits. For 
consistency purposes, TTB proposes to require serving sizes for malt 
beverages also to be set forth in both fluid ounces and milliliters.
2. Percentage of Alcohol by Volume
    In new Sec. Sec.  4.111(c), 5.211(c), and 7.211(c) for wines, 
distilled spirits, and malt beverages, respectively, TTB proposes to 
require alcohol content as a percentage of alcohol by volume to appear 
as part of the Alcohol Facts statement. TTB is also proposing to amend 
Sec. Sec.  4.32, 5.63, and 7.63 to provide that alcohol content must 
appear as part of the mandatory Alcohol Facts statement, which may 
appear on any label affixed to the container. New Sec.  5.211(c) also 
provides that an Alcohol Facts statement for distilled spirits may also 
bear an optional statement of alcohol content in degrees of proof. TTB 
is also proposing to make conforming changes to the alcohol content 
regulations in Sec. Sec.  4.36, 5.65, and 7.65. TTB is not proposing to 
change any requirements related to additional statements of alcohol by 
volume that may appear outside of an Alcohol Facts statement.
    TTB proposes to amend Sec. Sec.  24.257(a)(3) and 27.59 to provide 
that alcohol content, expressed as a percentage of alcohol by volume, 
is required on labels for all wines subject to tax under the IRC. 
Additionally, TTB proposes to amend Sec. Sec.  25.141(a), 25.142(a), 
and 27.60 to require an alcohol content statement on labels of all beer 
subject to tax under the IRC. TTB is also proposing to make conforming 
amendments to Sec. Sec.  27.59 and 27.60 to require that imported wines 
and beers must be labeled with the same basic information applicable to 
domestic wines and beers under 27 CFR parts 24 and 25. Finally, the 
proposed rule also reorganizes Sec. Sec.  27.59 and 27.60 for purposes 
of clarity.
3. Alcohol Expressed in Fluid Ounces
    In new Sec. Sec.  4.111(d), 5.211(d), and 7.211(d), TTB proposes to 
require the display of the number of U.S. fluid ounces of pure ethyl 
alcohol per serving on the mandatory Alcohol Facts statement.
4. Calories
    In new Sec. Sec.  4.111(e), 5.211(e), and 7.211(e), TTB proposes 
standards for expressing a statement of the calorie content per serving 
for wines, distilled spirits, and malt beverages, respectively.
5. Carbohydrates
    In new Sec. Sec.  4.111(f), 5.211(f), and 7.211(f), TTB proposes 
standards for expressing carbohydrate content per serving for wines, 
distilled spirits, and malt beverages, respectively. TTB also proposes 
to allow an optional statement of sugar content to appear in the 
Alcohol Facts statement.
6. Fat
    In new Sec. Sec.  4.111(g), 5.211(g), and 7.211(g), TTB proposes 
standards for expressing fat content per serving for wines, distilled 
spirits, and malt beverages, respectively.
7. Protein
    In new Sec. Sec.  4.111(h), 5.211(h), and 7.211(h), TTB proposes 
standards for expressing protein content per serving for wines, 
distilled spirits, and malt beverages, respectively.

B. Format and Placement of the Alcohol Facts Statement

    New Sec. Sec.  4.112, 5.212, and 7.212 set forth proposed 
formatting specifications for the Alcohol Facts Statement. TTB proposes 
to permit listing Alcohol Facts information in a linear fashion for all 
products. See these proposed sections for examples of linear displays. 
In addition, new Sec. Sec.  4.113, 5.213, and 7.213 would permit the 
Alcohol Facts statement to appear in either a vertical or horizontal 
presentation.

C. Tolerance Levels

    New Sec. Sec.  4.114, 5.214, and 7.214 set forth proposed tolerance 
levels for all of the elements required to appear in the Alcohol Facts 
statement.

IX. Cost Analysis

A. Summary

    Executive Order 12866 requires TTB to design regulations in the 
most cost-effective manner that will achieve the regulatory objective. 
Accordingly, TTB seeks to tailor its regulations to impose the least 
burden on individuals, businesses of differing sizes, and other 
entities, consistent with the regulatory objective.
    In Notice No. 73, TTB solicited comments on the expected economic 
impact of the proposed rule on Serving Facts labeling, especially on 
small businesses. TTB asked commenters to provide specific cost data 
and asked the following question: How many small businesses would be 
impacted by the proposed rule, and what would be the economic impact of 
the proposal on these small businesses?
    No final rule was issued in response to Notice No. 73. TTB has 
concluded that many of the larger issues raised by the comments in 
response to Notice No. 73 about costs and effects on small businesses 
are still valid concerns today. However, many of the comments, as well 
as the data that TTB previously relied upon for analyzing cost issues, 
are out-of-date.
    TTB solicited new comments on the costs of requiring per-serving 
alcohol

[[Page 6676]]

and nutritional information on alcohol beverage labels in Notice No. 
232. TTB asked if requiring this information on labels would be 
expected to increase the cost of products, and if so, by how much; to 
what extent businesses are already following voluntary guidelines for 
this information; and how any new mandatory labeling requirements would 
particularly affect small business and new businesses entering the 
marketplace.
    TTB is now undertaking a new effort to estimate the costs of 
complying with the current proposed rule. This cost estimate takes into 
consideration the costs and concerns raised by commenters to Notice No. 
73 along with the more recent comments and data received in response to 
Notice No. 232. TTB invites comments on this estimate.
    To estimate the costs associated with this proposal, TTB utilized 
the 2014 FDA Labeling Cost Model,\32\ adding its own data inputs, 
making various assumptions about the alcohol beverage industry, and 
adjusting costs to reflect inflation through January 2023. While FDA 
provided TTB with access to its model, TTB would like to emphasize that 
FDA is not responsible for the assumptions that TTB used in applying 
that model to the alcohol beverage market; nor is FDA responsible for 
the estimates set out in this analysis.
---------------------------------------------------------------------------

    \32\ FDA has periodically contracted with RTI International to 
provide a model to estimate the costs of various product labeling 
changes required by regulation. The most recent version is the 
``2014 FDA Labeling Cost Model, Final Report, August 2015,'' 
available at https://downloads.regulations.gov/FDA-2016-N-2527-2681/content.pdf.
---------------------------------------------------------------------------

    As set forth in more detail below, based on the available data, TTB 
estimates the one-time total labeling costs associated with this 
proposed rule under a 2-year compliance period to have a present 
discounted value (PDV) \33\ of approximately $323.4 million (or 
approximately $161.7 million per year). If the compliance date is 
extended to 3 years, the total PDV would be approximately $258.5 
million (or $86.5 million per year); for 42 months, the total PDV would 
be approximately $204.3 million (or $58.4 million per year). Finally, 
if the compliance period is extended to 5 years, the total PDV would be 
approximately $201.2 million (or $40.2 million per year).\34\
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    \33\ Throughout this section, the present discounted value of 
monetary values is calculated using a 2 percent discount rate in 
accordance with OMB Circular A-4 Chapter 12, available at https://www.whitehouse.gov/wp-content/uploads/2023/11/CircularA-4.pdf.
    \34\ All costs in this proposal are provided in 2023 dollars.
---------------------------------------------------------------------------

    As detailed below, TTB also invites comments on whether analytical 
testing of product samples should be included as a recurring cost after 
the initial compliance period, and if so, whether industry members 
would in fact send product samples to independent laboratories for 
testing on an annual basis. Assuming that each industry member sends 
two samples of each unique product formulation to be tested by an 
independent laboratory each year, TTB estimates the recurring costs of 
the proposed rule to be $64 million. However, as explained later in 
this document, TTB believes that once initial testing of a product is 
completed, industry members may choose not to (and are not required to) 
send that same product formulation for testing every year. For some 
products, initial testing may not even be necessary.
    TTB seeks comments on all aspects of its cost estimates. Given that 
the proposed changes would affect the labeling of virtually all alcohol 
beverages that fall under the definition of a wine, malt beverage, or 
distilled spirit under the FAA Act, and are for sale in interstate 
commerce, TTB believes that a compliance period of 5 years would 
minimize the regulatory burdens and economic costs associated with the 
proposal, while still ensuring that consumers receive adequate 
information about the alcohol beverages they are purchasing within a 
reasonable period of time. TTB also believes that many industry 
members, particularly large companies, are likely to start voluntary 
compliance with any final rule in advance of the compliance date, given 
that many industry members already include calorie and nutrient 
statements on their labels.
    Finally, as noted elsewhere in this document, TTB also plans to 
seek comments in separate rulemaking projects on other labeling changes 
that would affect the industry, including mandatory ingredient and 
major food allergen labeling. TTB seeks comments on whether a single 
compliance date should be established for any changes resulting from 
these rulemaking projects.

B. Purpose of Proposed Amendments

    As noted earlier in this document, the labeling provisions of the 
FAA Act, codified at 27 U.S.C. 205(e), provide the Secretary of the 
Treasury with authority to issue regulations to prevent deception of 
the consumer, to provide the consumer with ``adequate information'' as 
to the identity and quality of the product, to prohibit false or 
misleading statements, and to provide information as to the alcohol 
content of the product. Consistent with this authority, the proposed 
rule is intended to provide consumers with more information about the 
alcohol content, identity, and quality of alcohol beverages, including 
per-serving information about alcohol content, calories, and nutrient 
content. This information will in turn enable consumers to follow 
advice about moderate alcohol consumption, if they so choose, and will 
provide them with additional information about the calorie and nutrient 
content of the alcohol beverages they purchase and consume.
    Current regulations do not require the labeling of alcohol 
beverages with calorie, carbohydrate, fat, and protein content, and 
some alcohol beverages are not even required to be labeled with alcohol 
content. Offering this basic information to consumers at the point of 
purchase, on the labels, will provide them with information to make 
more informed alcohol beverage choices. Providing this information in a 
consistent format on alcohol beverage containers will also help 
consumers understand the information and prevent inconsistent 
presentations that might be confusing.
    Furthermore, the proposal to utilize TTB's authority under the IRC 
to issue regulations requiring alcohol content statements on all wines 
and beer would serve an important revenue protection purpose. TTB 
provided a more detailed discussion of the benefits associated with 
mandatory alcohol content labeling in the preamble of Notice No. 73 (72 
FR 41860), and TTB notes that the new requirement would primarily 
affect malt beverage and table wine labels that do not already include 
numerical statements of alcohol content.

C. Costs

    In the comments to Notice Nos. 73 and 232, manufacturers, 
importers, and bottlers were primarily concerned with the costs 
associated with three main categories: (1) New labeling equipment 
costs; (2) costs associated with label redesign, printing, and 
administrative costs; and (3) laboratory analysis/testing costs. As 
explained below, TTB does not believe that the proposed rule, if 
adopted, would impose new labeling equipment costs. The second category 
(label redesign, printing, and administrative costs) is estimated on a 
per-UPC (Universal Product Code) basis and is dependent on the length 
of the compliance period. The third category, laboratory analysis 
costs, could impact both initial costs and recurring annual costs. 
According to the FDA Labeling Cost Model, the initial laboratory 
analysis costs are affected by the percentage of labeling changes that

[[Page 6677]]

cannot be coordinated with previously scheduled label changes. Separate 
and apart from the costs set forth in the model, TTB is also providing 
an estimate of laboratory analysis costs that may recur on an annual 
basis after the end of the compliance period.
1. New Labeling Equipment Costs
    In Notice No. 73, TTB proposed a mandatory ``Serving Facts'' panel, 
with a linear display option for small containers. TTB solicited 
comments on whether a linear display option should be allowed for all 
containers irrespective of size. TTB also sought comments on whether 
allowing the linear display on all containers would reduce costs 
associated with compliance while providing consumers with adequate 
information about the products.
    TTB received many comments from industry members and associations 
in favor of the linear display option. These commenters supported the 
use of this option for all containers, regardless of size. Some 
commenters assumed that a panel requirement would force industry 
members to use a back label and noted that not all bottlers have the 
necessary equipment to add a back label to their products. These 
commenters suggested that compliance with a panel requirement could 
mean that the bottler would have to purchase a new labeling machine, 
which would impose a significant burden on small producers and 
bottlers. The commenters indicated that if TTB were to permit a linear 
display, rather than require a panel display, the need for additional 
labeling equipment would be eliminated.
    This proposed rule allows the mandatory Alcohol Facts information 
to appear either in a panel or in a linear display, regardless of the 
size of the container. Therefore, TTB has no reason to believe that the 
proposed rule would require industry members to purchase new labeling 
equipment to comply with its labeling requirements. TTB is inviting 
comments on this conclusion.
2. Costs Associated With Label Redesign, Printing, and Administrative 
Costs
    To estimate the costs associated with label redesign, printing, and 
administrative costs, TTB utilized the 2014 FDA Labeling Cost Model, 
adding its own data inputs and in some cases making assumptions about 
the alcohol beverage industry.
    a. FDA Labeling Cost Model
    The FDA Labeling Cost Model estimates labeling costs for a broad 
range of FDA-regulated consumer products using current data. To utilize 
the model, the user specifies:
     the categories of products affected;
     the nature of the labeling change;
     the length of the compliance period; and
     additional inputs as specified.
    Based on the user specifications, additional collected data, and 
FDA-provided data, the model generates an estimate of costs per UPC for 
the labeling change, total costs per product type, and an aggregate 
cost across all affected products. The model quantifies uncertainty or 
variability with high and low estimates constructed in a way that 
facilitates interpretation as bounds on 90 percent probability ranges. 
Because it is anticipated that labeling regulations would affect 
numerous products at the same time, the model estimates assume that 
manufacturers are implementing changes simultaneously across multiple 
products.\35\
---------------------------------------------------------------------------

    \35\ As previously noted, if TTB implements other new labeling 
requirements at the same time as the Alcohol Facts labeling 
requirements, these changes could be coordinated with use of a 
single compliance date.
---------------------------------------------------------------------------

i. Factors That Affect the Results of the FDA Labeling Cost Model
    The following three factors affect the results of the FDA Labeling 
Cost Model:
     Whether the type of contemplated labeling change is 
``minor,'' ``major,'' or ``extensive;''
     Data on the number of UPCs and total units that would be 
affected by the labeling change, including whether the products are 
``branded'' or ``private label''; and
     The length of time the regulated industry will have to 
comply with the change.
    aa. Types of labeling changes: The model allows for the three 
different types of labeling changes. Section 2.3 (page 2-9) of the 
model explains ``[t]he part of the label that is affected determines 
the number of plates (colors) that must be changed and thus the 
complexity of making a change.'' The three types of labeling changes 
are:
     Minor change--only one color is affected and the label 
does not need to be redesigned. Examples of this type of change include 
changing an ingredient list or adding a toll-free number.
     Major change--requires multiple color changes and label 
redesign. An example of a major change is adding a facts panel or 
modifying the front of a package.
     Extensive change--a major format change requiring a change 
to the product packaging to accommodate labeling information. An 
example of an extensive change is adding a peel-back label or otherwise 
increasing the package surface area.
    For purposes of this analysis, TTB is assuming that the proposed 
rule will require a ``major change'' for all alcohol beverage 
containers currently in the marketplace that are subject to the 
labeling requirements of the FAA Act, i.e., that fall under the 
definition of a wine, distilled spirit, or malt beverage under 27 
U.S.C. 211 and that are sold or otherwise introduced into interstate 
commerce.\36\ TTB invites comments on whether these assumptions are 
valid.
---------------------------------------------------------------------------

    \36\ Because TTB does not have data to quantify the number of 
beer products reflected in the Nielsen data that would not fall 
under the FAA Act's definition of a ``malt beverage,'' TTB is not 
excluding any beer from this estimate. TTB is excluding wines under 
7 percent by alcohol, to the extent such data is available.
---------------------------------------------------------------------------

    Finally, TTB notes that many alcohol beverages are already labeled 
with a ``Serving Facts'' statement or a statement of average analysis. 
As discussed in section VI.A, this category includes a significant 
number of malt beverage products.\37\ For those products already 
labeled with a Serving Facts statement or statement of average 
analysis, it is arguable that any changes required by the proposed rule 
(changing the title of the statement, complying with the proposed 
formatting rules, and in some cases changing the appropriate serving 
size of the product) would be minor.\38\ However, as noted above, TTB 
is assuming, for purposes of this analysis, that all covered labels 
will be required to undergo a major change. Under the proposed rule, 
many labels with Serving Facts statements would also have to be changed 
to place the alcohol content statement (as a percentage of alcohol by 
volume) and the statement of fluid ounces of pure ethyl alcohol per 
serving in the new statement.\39\ TTB invites comments on this issue, 
and welcomes any available

[[Page 6678]]

data on how many industry members are currently including calorie and 
nutrient content statements on alcohol beverage labels.
---------------------------------------------------------------------------

    \37\ See, e.g., statement by the Beer Institute that more than 
95 percent of the beer volume sold by Anheuser-Busch, Molson Coors 
Beverage Company, Constellation Brands Beer Division, HEINEKEN USA, 
and FIFCO USA now voluntarily provides nutritional information. 
Available at https://www.beerinstitute.org/press-releases/new-report-shows-beer-leads-all-alcohol-categories-in-providing-nutritional-information-to-consumers/.
    \38\ As previously noted, there is a difference between the 
serving sizes authorized for statements of average analysis under 
TTB Ruling 2004-1 and the serving sizes authorized for Serving Facts 
statements under TTB Ruling 2013-2. This proposed rule would adopt 
the serving sizes set forth in TTB Ruling 2013-2.
    \39\ TTB Ruling 2013-2 permits alcohol content as a percentage 
of alcohol by volume, as well as alcohol content on a per-serving 
basis, to appear as part of a Serving Facts statement. However, many 
industry members choose to include the alcohol content, as a 
percentage of alcohol by volume, elsewhere on the label rather than 
including it as part of an optional Serving Facts statement.
---------------------------------------------------------------------------

    bb. Data on the number of UPCs and total units that would be 
affected by the labeling change: Based on the FDA Labeling Cost Model, 
the administrative, redesign, and printing costs associated with making 
a labeling change are on a per-UPC basis rather than a formulation 
basis. Each individual product may have several UPCs associated with 
different sizes or types of packaging. For example, a malt beverage 
product with the same formulation may have several UPCs associated with 
that one product because it is sold in a multitude of package 
combinations (such as individual 12 fl oz and 24 fl oz bottles; or a 6-
pack and a 12-pack of 12 fl oz cans), each of which has a separate UPC.
    To determine the number of alcohol beverage UPCs in the 
marketplace, TTB contracted with NielsenIQ \40\ to obtain a report, 
which consists of data for the period from September 9, 2021, through 
September 10, 2022,\41\ for the following markets: Total U.S. all 
outlets combined,\42\ liquor, and convenience stores.\43\ At TTB's 
request, Nielsen reported the following data:
---------------------------------------------------------------------------

    \40\ Based in part on data reported by NielsenIQ through its 
MarketTrack Service for the Alcohol Beverage Category for the period 
from September 9, 2021, through September 10, 2022, for the Total US 
all outlets combined, liquor, and convenience stores market. 
Copyright (copyright) 2022 Nielsen Consumer LLC.
    \41\ TTB emphasizes that the analyses, calculations and 
conclusions in this document may have been informed in part by the 
NielsenIQ RMS data through NielsenIQ's Retail Measurement Service 
(RMS) for the beverage alcohol product categories for the reported 
time period for Total US expanded all outlets combined, liquor, and 
convenience stores. However, any such analyses, calculations and 
conclusions are those of TTB and do not reflect the views of 
NielsenIQ. NielsenIQ is not responsible for, had no role in, and was 
not involved in analyzing and preparing the results reported herein, 
or in developing, reviewing or confirming the research approaches 
used in connection with this document.
    \42\ NielsenIQ's xAOC market includes retailers in its Food, 
Drug, Mass, Walmart, Club, Dollar, and Military channels. Nielsen 
defines those channels as follows:
    --Food is inclusive of all grocery stores with greater than $2MM 
in annual ACV, including smaller chains and independents, and large 
players such as Whole Foods.
    --Drug is inclusive of all chains and independents with greater 
than $1MM in annual ACV.
    --Select Mass includes Target, K-Mart, and ShopKo.
    --Walmart includes Walmart Division 1 + Supercenter's + 
Neighborhood Markets.
    --Select Club is inclusive of Sam's Club and BJ's. Costco does 
not participate in market measurement with any data provider.
    --Select Dollar is inclusive of Dollar General, Family Dollar, 
and Fred's Dollar.
    --Military is inclusive of military commissary stores.
    \43\ Nielsen states that its Convenience channel includes 
``major chains as census cooperators, and is projected to represent 
all chains and independents.''
---------------------------------------------------------------------------

     Overall number of UPCs for beer, wine, and spirits;
     Overall number of brand extensions for beer, wine, and 
spirits;
     Number of private labels for beer, wine, and spirits;
     Number of units sold for beer, wine, and spirits for cans, 
bottles, and other packaging;
     Total dollars sold for beer, wine, and spirits;
     Overall number of UPCs for wine with less than 7 percent 
ABV; and
     Overall number of UPCs for malt beverage/beer in the 
flavored malt beverage category (broken down, as appropriate, by 
subcategories such as hard seltzer).
    TTB made some changes to the NielsenIQ categorization of wine,\44\ 
and beer/malt beverages \45\ based on whether the products fall within 
the definitions of those terms set forth in the FAA Act, 27 U.S.C. 211.
---------------------------------------------------------------------------

    \44\ While the Nielsen data separated out ``wine'' based on 
whether the alcohol content was at least 7 percent, it separated out 
``cider'' products based on whether the alcohol content was over 6 
percent alcohol by volume or 6 percent and under. As previously 
noted, the definition of wine under the FAA Act (but not the IRC) 
covers only wine that contains at least 7 percent alcohol by volume. 
Thus, TTB excluded wines with an alcohol content of under 7 percent 
and excluded ciders with an alcohol content of 6 percent and under. 
This meant that ciders were included if they contained over 6 
percent alcohol by volume. TTB recognizes that this number is overly 
inclusive, because it includes some wines with an alcohol content of 
over 6 but under 7 percent alcohol by volume, even though those 
wines are not subject to the labeling requirements of the FAA Act.
    \45\ As previously noted, the FAA Act's definition of ``malt 
beverages'' does not include beer made without both malted barley 
and hops. Thus, for example, while Nielsen included ``cider'' 
products in ``Total Beer/FMB/Cider'' category, TTB moved the cider 
products to the ``wine'' category instead, as cider products (i.e., 
products predominantly derived from the fermentation of apples) 
would be classified as wines under TTB regulations implementing both 
the IRC and the FAA Act. While it is possible that some of these 
products are in fact beer or malt beverages, TTB regulations do not 
provide for the labeling of malt beverages as ``cider.'' Similarly, 
NielsenIQ also has a subcategory of beer entitled ``hard seltzer.'' 
While some of these products may not be malt beverages under the FAA 
Act, some hard seltzer products are in fact made with both malted 
barley and hops, and are thus classified as malt beverages within 
the meaning of the FAA Act. Because TTB did not have a basis to 
distinguish those hard seltzers that are ``malt beverages'' under 
the FAA Act from those that are not, the entire hard seltzer 
subcategory is included in the overall category of malt beverages. 
TTB notes that this approach may overstate the number of malt 
beverages (within the meaning of the FAA Act) in the marketplace.
---------------------------------------------------------------------------

    Based on the data that Nielsen provided (including the changes to 
the data noted above), TTB estimates that industry members would have 
to modify labels for approximately 130,410 different alcohol beverage 
product UPCs to comply with the proposed Alcohol Facts disclosure. In 
Table 1, TTB has broken down this estimate into the total UPCs, brand 
extensions,\46\ and total units for wines, distilled spirits, and malt 
beverages/beer. TTB invites comments on whether these estimates are 
valid.
---------------------------------------------------------------------------

    \46\ For purposes of this analysis, TTB used the Nielsen ``brand 
extensions'' as a proxy for formulas.

                           Table 1--Number of UPCs, Brand Extensions, and Total Units
----------------------------------------------------------------------------------------------------------------
                                                                                    Brand
                                                                    UPCs         extensions       Total units
----------------------------------------------------------------------------------------------------------------
Wines........................................................          64,509          20,963      1,690,698,919
Distilled Spirits............................................          32,775          16,447      1,741,901,217
Malt Beverages/Beer..........................................          33,126          22,364      5,823,640,369
                                                              --------------------------------------------------
    Total....................................................         130,410          59,774      9,256,240,505
----------------------------------------------------------------------------------------------------------------


[[Page 6679]]

    cc. Private label products: Private-label alcohol beverages are 
traditionally brands created for a company (often a retailer or 
restaurant), which sell exclusively via one sales channel. At TTB's 
request, NielsenIQ provided data on the number of private labels in the 
marketplace, but noted that its methodology meant that individual UPCs 
for private labels would be masked and displayed as a ``pseudo UPC.'' 
Nielsen's data reflected that private label UPCs made up less than one 
percent of each category (wine, distilled spirits, and malt beverages). 
However, based on Nielsen's explanation of its methodology, as well as 
the publicly available data on the number of private labels in the 
alcohol beverage market, TTB views the number of private labels 
reported in the data as being underinclusive.\47\
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    \47\ See, e.g., Catherine Douglas Moran, ``Untapped: How grocers 
are growing their private label alcohol assortment,'' Grocery Dive, 
available at www.grocerydive.com/news/untapped-how-grocers-are-growing-their-private-label-alcohol-assortment/592081/; and Hannah 
Wallace, ``Private Label Wines: A Peek Behind the Label,'' 
SevenFifty Daily, available at https://daily.sevenfifty.com/private-label-wines-a-peek-behind-the-label/.
---------------------------------------------------------------------------

    The FDA Labeling Cost Model treats ``private labels'' differently 
from branded labels and assumes that labeling changes for private 
labels require additional time for coordination with regulatory 
changes. TTB believes that the model's treatment of private labels 
makes the private label category a useful proxy for the percentage of 
UPCs that might require additional time for coordinating regulatory 
labeling changes with regularly scheduled labeling changes, due to the 
size of the company.
    After reviewing the available data on private labels, as well as 
the available data on the size of businesses in the wine, distilled 
spirits, and malt beverage industries, TTB is estimating that 10 
percent of the alcohol beverage products requiring labeling changes as 
a result of this proposed rule may require additional time to 
coordinate regulatory labeling changes with labeling changes made in 
the ordinary course of business, in the same way that ``private label'' 
products require additional time under the FDA Labeling Cost Model. For 
the sole purpose of estimating costs under different compliance 
periods, TTB is treating those products as affecting the costs in a 
manner that is functionally equivalent to the role that private labels 
play in the FDA Labeling Cost Model.\48\ Accordingly, TTB estimates 
that approximately 13,041 UPCs (10 percent of the total 130,410 UPCs) 
fall into the private label category for the purposes of the model.
---------------------------------------------------------------------------

    \48\ For example, TTB notes that under data from the North 
American Industry Classification System (NAICS), as adjusted for 
inflation, the category of brewers, wineries, and distillers that 
have fewer than 20 employees account for just under 10 percent of 
the annual revenues of those businesses. See Section XI.E.2. For 
wineries, businesses with fewer than 20 employees account for 11.7 
percent of the annual revenues; for brewers, the figure is 9.2 
percent, and for distillers, the figure is 7.3 percent.
---------------------------------------------------------------------------

    dd. Length of compliance period: The FDA Labeling Cost Model 
assumes that the costs of a new labeling requirement fall significantly 
as the time allowed for compliance increases because affected industry 
members can better coordinate new labeling requirements with scheduled 
labeling changes. Section 3 of the model explains that product 
manufacturers ``often update their labeling information for marketing 
purposes, because of a change in packaging, or for other reasons,'' and 
that ``when manufacturers update labels for nonregulatory reasons, they 
can often incorporate a change required by a regulation at minimal 
additional costs.'' Thus, the model accounts for these nonregulatory 
labeling changes when estimating the costs of regulatory labeling 
changes to avoid overstating the costs of compliance.
    The model further explains that ``[i]t is likely that a regulation 
affecting labeling will cause affected firms to incur some level of 
costs, regardless of how well coordinated the regulatory labeling 
change is with nonregulatory labeling changes.'' See FDA Labeling Cost 
Model Section 3.1. The model, therefore, assumes that a regulation 
affecting labeling will cause affected entities to incur some costs 
even when a regulatory labeling change is coordinated with 
nonregulatory labeling changes, and it accounts for the incremental 
costs associated with the regulation, ``such as staff time for 
reviewing the regulatory requirements, determining options for 
complying with the regulatory requirements, and coordinating the 
required change with a scheduled change.'' Id.
    The FDA Labeling Cost Model explains that most food manufacturers 
that provided estimates to FDA indicated that some 20-50 percent of 
products are relabeled in any given year, indicating a 2-5 year cycle 
for relabeling all products. Furthermore, interview respondents for the 
FDA Labeling Cost Model noted that private label products were less 
likely to be relabeled in any given year. (See Section 3.2.1, page 3-
7).
    TTB does not have specific data on the frequency of scheduled label 
changes for the alcohol beverage industry but believes it would be 
similar in many respects to the FDA-regulated food industry. Table 3-1 
of the FDA Labeling Cost Model presents the FDA's assumptions about the 
proportion of UPCs that could be changed together with a scheduled 
label change, based on the length of the compliance period. The model 
assumes that 100 percent of brand name products can coordinate a 
regulatory label change with a regularly scheduled label change within 
two years.\49\
---------------------------------------------------------------------------

    \49\ This data point is limited to the products that TTB 
selected from the FDA Labeling Cost Model to use as analogs for the 
relevant alcohol products and does not necessarily apply to all food 
and drink products.
---------------------------------------------------------------------------

    Private label products, however, do not change their labels as 
often. Accordingly, a longer compliance period is necessary to 
coordinate a regulatory change with a regularly scheduled change for 
all private label products. For private label products, the percentage 
of changes that can be coordinated with a regularly scheduled change is 
only 26 percent at 2 years (as compared to 100 percent for branded 
products), and 57 percent at 3 years. A 42-month compliance period is 
required to coordinate 100 percent of changes to private label products 
with regularly scheduled label changes.\50\
---------------------------------------------------------------------------

    \50\ TTB notes that even if the alcohol beverage industry 
differs from the food industry with regard to the frequency with 
which label changes are made for private labels, as discussed 
previously, the private label category is a useful proxy for the 
percentage of labels that may not be changed as frequently as other 
labels are.
---------------------------------------------------------------------------

    TTB applied the FDA's assumptions about the proportion of UPCs that 
could be changed together with a scheduled label change, based on the 
length of the compliance period, to the approximately 130,410 different 
alcohol beverage product UPCs. Table 2 shows the number of coordinated 
changes and uncoordinated changes to the alcohol beverage UPCs for a 
compliance period of 2, 3, 3.5, and 5 years, broken down by wines, 
distilled spirits, and malt beverages/beer. Because the FDA model 
assumes that 100 percent of branded product label changes can be 
coordinated within a 2-year compliance period, the number of 
uncoordinated changes is solely driven by private labels. With a 3.5-
year compliance period or longer, the model assumes that all label 
changes, whether branded or private label, can be coordinated with a 
regularly-scheduled change, and that, therefore, there are no 
uncoordinated changes.

[[Page 6680]]



                           Table 2--Number of Uncoordinated/Coordinated Changes by UPC
----------------------------------------------------------------------------------------------------------------
                                                                                     Distilled
                                                                       Wines          spirits     Malt beverages
----------------------------------------------------------------------------------------------------------------
24 months:
    Uncoordinated...............................................           4,774           2,425           2,451
    Coordinated.................................................          59,735          30,350          30,675
36 months:
    Uncoordinated...............................................           2,774           1,409           1,424
    Coordinated.................................................          61,735          31,366          31,702
42 months:
    Uncoordinated...............................................               0               0               0
    Coordinated.................................................          64,509          32,775          33,126
60 months:
    Uncoordinated...............................................               0               0               0
    Coordinated.................................................          64,509          32,775          33,126
----------------------------------------------------------------------------------------------------------------

ii. Qualifications to TTB's Application of Model to Alcohol Beverages
    As previously noted, the data available to TTB did not always match 
up with the categories reflected in the FDA Labeling Cost Model. 
Accordingly, TTB had to make some assumptions in applying the model to 
its data. TTB invites comments on the validity of those assumptions and 
welcomes data on any of these issues.
     The FDA Labeling Cost Model does not include alcohol 
beverage product categories. TTB, therefore, had to use proxy 
categories for wine, spirits, and malt beverages. The categories in the 
model reflect different packaging types, material costs, and inventory 
costs that apply to that category. The variability in costs between 
different food categories in the model is primarily driven by the print 
labeling costs (material) and inventory-related costs (discarding of 
labels or packages) for different packaging and label types. 
Accordingly, TTB chose food categories as proxies for the three alcohol 
beverage categories based on similar packaging types and labels. 
Nielsen provided estimates of the ratio of packaging types (e.g., cans, 
bottles) for each alcohol beverage commodity. TTB chose the model 
category ``non-alcoholic wine'' as a proxy for all wine and spirits 
because the costs for the ``non-alcoholic wine'' category are 
associated with ``paper labels,'' such as those attached to glass 
bottles, and the Nielsen data showed that the vast majority of wine and 
spirits are packaged in bottles. The Nielsen data showed that 
approximately 70 percent of malt beverages are packaged in aluminum 
cans and the remaining 30 percent are primarily in glass bottles. TTB, 
therefore, chose the food category of ``coffee- liquid,'' which 
reflects costs associated with packaging in aluminum cans, as a proxy 
for 70 percent of the malt beverages and used the ``non-alcoholic 
wine'' category as a proxy for malt beverages in glass bottles.\51\
---------------------------------------------------------------------------

    \51\ These costs may not be a perfect proxy for those that would 
be incurred in the printing of alcohol beverage labels, but it was 
the best proxy available to TTB.
---------------------------------------------------------------------------

     TTB applied FDA Labeling Cost Model input costs for labor, 
materials, analytical costs, marketing, inventory, and recordkeeping, 
based on its conclusion that this model is a reasonable proxy given the 
similarities in packaging foods and alcohol beverages.
     The FDA Labeling Cost Model was developed based on 2014 
wage rates and allows for adjustments for inflation. Accordingly, TTB 
used Bureau of Labor Statistics data to apply an inflation adjustment 
of 25.5 percent, based on the estimated aggregate Consumer Price Index 
inflation rate between the start of 2014 and January 2023.\52\
---------------------------------------------------------------------------

    \52\ Consumer Price Index (January 2023), U.S. Bureau of Labor 
Statistics, available at https://www.bls.gov/cpi/.
---------------------------------------------------------------------------

     TTB input data that is specific to alcohol beverages. 
However, the data also reflects some working assumptions:
    [cir] For the reasons explained earlier in this section, TTB 
assumed that the share of labels where changes could not easily be 
coordinated with regulatory changes was 10 percent. In the FDA Labeling 
Cost Model, these calculations are based on the number of ``private 
labels.'' However, for the alcohol beverage category, TTB estimated 
that whether an alcohol beverage product is a ``private label'' product 
or not, the 10 percent figure is a reasonable proxy for those 
businesses that make regularly scheduled labeling changes on a less 
frequent basis.\53\ TTB invites comments on this assumption. TTB also 
notes that with a proposed 5-year compliance period, the exact 
percentage of private label products, or private label equivalents, is 
not as important, because the model estimates that 100 percent of 
private label changes will be ``coordinated'' labeling changes as of 42 
months.
---------------------------------------------------------------------------

    \53\ See discussion in Section IX.C.2.a.i.cc.
---------------------------------------------------------------------------

    [cir] For purposes of calculating the costs of analytical testing 
(i.e., laboratory analysis), TTB used Nielsen-provided data on the 
number of ``brand extensions'' as a proxy for the number of 
formulations.
    [cir] The data in question does not cover the entire market; 
however, TTB has tentatively concluded that the data likely included 
unique products that represent close to 100 percent of all the UPCs 
that are available throughout the United States. TTB seeks comments on 
the validity of this conclusion.
b. Costs of Proposed Labeling Changes
i. Cost per UPC
    Using the model with the described data inputs and qualifications, 
the mean labeling cost per UPC for coordinated labeling changes 
(changes that can be coordinated with scheduled changes) is unaffected 
by length of the compliance period. Regardless of whether the 
compliance period is 2 years, 5 years, or somewhere in between, the 
costs per UPC for a coordinated labeling change is $1,636.52 for wines, 
distilled spirits, and malt beverages.
    For changes that cannot be coordinated, the mean labeling cost per 
UPC varies based on the compliance period, as is illustrated in Table 
3. The cost per UPC for uncoordinated changes (changes that cannot be 
coordinated with scheduled changes) is driven upward by both greater-
per-unit labor, material, and recordkeeping costs, and the presence of 
inventory and analytical costs, which are not applicable to coordinated 
labeling changes.

[[Page 6681]]



                            Table 3--Mean Cost per UPC for Uncoordinated Change \54\
----------------------------------------------------------------------------------------------------------------
                                                               Wines        Distilled spirits    Malt beverages
----------------------------------------------------------------------------------------------------------------
24 months..............................................         $11,856.67         $12,992.46         $19,352.27
36 months..............................................          11,264.61          11,791.86          12,572.01
42 months..............................................          10,427.36          10,427.36           9,445.05
60 months..............................................          10,427.36          10,427.36           9,445.05
----------------------------------------------------------------------------------------------------------------

ii. Initial Cost of Compliance
---------------------------------------------------------------------------

    \54\ It should be noted that under the model, there are no 
uncoordinated labeling changes for compliance periods of at least 42 
months. See Table 2.
---------------------------------------------------------------------------

    Table 4 sets out the overall initial cost of compliance with the 
proposed regulation based on four different compliance periods (2 
years, 3 years, 42 months and 5 years), applying a 25.5 percent 
inflation rate as of January 2023.\55\ TTB estimates the one-time total 
relabeling costs associated with this proposed rule to be approximately 
$333 million assuming a compliance date of 2 years (or approximately 
$167 million per year). If the compliance date is extended to 3 years, 
the total costs would be approximately $270 million (or $90 million per 
year); for 3.5 years, the total costs would be approximately $214 
million (or $61 million per year), and if the compliance date is 
extended to 5 years, the total costs would be approximately $214 
million (or $43 million per year).
---------------------------------------------------------------------------

    \55\ The figures in Table 4 were calculated using the FDA 
Labeling Cost Model, which only includes initial costs. The model 
does not calculate any recurring costs that may accrue following the 
initial compliance period.

                             Table 4--Total Cost Based on Labeling Compliance Period
----------------------------------------------------------------------------------------------------------------
                                                     Distilled
                                  Wine (million)      spirits     Malt beverages       Total      Average annual
                                                     (million)       (million)       (million)    cost (million)
----------------------------------------------------------------------------------------------------------------
24 months.......................            $154             $81             $98            $333            $167
36 months.......................             132              68              70             270              90
42 months.......................             106              54              54             214              61
60 months.......................             106              54              54             214              43
----------------------------------------------------------------------------------------------------------------

    Table 5 sets out the same overall estimated cost of compliance 
based on the four different compliance periods but with a 2 percent 
discount rate. TTB estimates the one-time total relabeling costs 
associated with this proposed rule at a 2 percent discount rate to be 
approximately $323.4 million assuming a compliance date of 2 years (or 
approximately $161.7 million per year). If the compliance date is 
extended to 3 years, the estimated total costs with a 2 percent 
discount rate would be approximately $259.5 million (or $86.5 million 
per year); for 3.5 years, the estimated total costs with a 2 percent 
discount rate would be approximately $204.3 million (or $58.4 million 
per year), and if the compliance date is extended to 5 years, the 
estimated total costs with a 2 percent discount rate would be 
approximately $201.2 million (or $40.2 million per year).

                                Table 5--Total Costs With 2 Percent Discount Rate
----------------------------------------------------------------------------------------------------------------
                                                                                   Undiscounted     2% Discount
                                                   Undiscounted     2% Discount   average annual  average annual
                                                     (million)    rate (million)  cost (million)  cost (million)
----------------------------------------------------------------------------------------------------------------
24 months.......................................            $333          $323.4            $167          $161.7
36 months.......................................             270           259.5              90            86.5
42 months.......................................             214           204.3              61            58.4
60 months.......................................             214           201.2              43            40.2
----------------------------------------------------------------------------------------------------------------

    The overall cost of compliance goes down as the compliance period 
gets longer due to the higher number of coordinated changes in the 
longer compliance periods.\56\ Costs for shorter compliance periods are 
far greater due to the greater number of uncoordinated changes, which 
drive up per-unit labor and recordkeeping costs and create inventory 
and analytical costs that do not apply to coordinated labeling changes.
---------------------------------------------------------------------------

    \56\ The overall cost is the same for the 42-month and 60-month 
compliance periods because the FDA Model assumes that at 42 months 
all labeling changes will be coordinated.
---------------------------------------------------------------------------

    As previously noted, TTB estimates that approximately 13,041 UPCs 
(10 percent of the total 130,410 UPCs) fall into the category of 
products for which the label is less likely to be modified on a regular 
basis, thus making them roughly equivalent to FDA's private label 
category. While the model assumes that 100 percent of brand labels will 
be able to coordinate regulatory changes with regularly scheduled 
labeling changes with a compliance period of at least 2 years, this is 
not true of private labels until the compliance period reaches 42 
months. Thus, the difference in the total labeling costs under the FDA 
Labeling Cost Model between a 2-year, a 3-year, a 42-month, and a 5-
year compliance period is driven by assumptions about private labels.
c. Proposed Compliance Period
    Based on its analysis of the cost data described in this section, 
TTB proposes to adopt a 5-year implementation

[[Page 6682]]

period. TTB believes that the proposed compliance period will reduce 
the costs and burdens associated with the proposed new labeling 
requirements. According to the FDA Labeling Cost Model, 100 percent of 
industry members will be able to coordinate their labeling changes as a 
result of the proposed regulatory requirements with their scheduled 
labeling changes within the proposed 5-year implementation period. This 
will allow affected industry members to use up existing label stocks 
and coordinate the redesign of their labels with an already planned 
label redesign.\57\
---------------------------------------------------------------------------

    \57\ While this proposal will allow all industry members five 
years to implement required changes, TTB believes that many industry 
members, particularly large companies, are likely to start voluntary 
compliance with any final rule in advance of the compliance date 
given that many industry members already include calorie and 
nutrient statements on their labels.
---------------------------------------------------------------------------

    TTB is further proposing to reduce the costs associated with new 
labeling information by permitting linear displays and not requiring 
industry members to submit new applications for label approval when the 
only change being made to the label is the inclusion of a new Alcohol 
Facts statement, or the replacement of an already approved Serving 
Facts statement or statement of average analysis, with a new Alcohol 
Facts statement.
    TTB invites comments on this data, the proposed compliance period, 
and any other options available to reduce regulatory burdens and 
economic costs while still providing the consumer with adequate 
information about the products in question.
3. Recurring Analytical Testing Costs
    In response to Notice No. 73, many commenters raised the issue of 
the cost of conducting analytical testing of their products. Comments 
on Notice No. 232 demonstrate that the costs of conducting analytical 
testing of products continue to be a concern for small producers. But 
the comments also showed that in the time since Notice No. 73 was 
published, many industry members have begun testing their products for 
purposes of listing calorie and nutrient information on labels and 
websites, or in some cases, so that restaurants may comply with the 
menu labeling regulations administered by FDA.\58\ The Beer Institute 
commented that, as of 2021, 95 percent of the malt beverages produced 
by Anheuser-Busch, Molson Coors, Constellation Brands, HEINEKEN USA, 
and FIFCO USA already include nutrient information,\59\ and DISCUS 
commented that by June 2024, all DISCUS Director Members \60\ will 
provide per-serving alcohol and nutritional information on the labels 
of all spirits products they sell in the United States.
---------------------------------------------------------------------------

    \58\ See FDA final rule, ``Food Labeling; Nutrition Labeling of 
Standard Menu Items in Restaurants and Similar Retail Food 
Establishments,'' which includes alcohol beverages, available at 
https://www.federalregister.gov/documents/2014/12/01/2014-27833/food-labeling-nutrition-labeling-of-standard-menu-items-in-restaurants-and-similar-retail-food.
    \59\ Beer Institute statement, supra note 8.
    \60\ As of May 9, 2024, DISCUS Director Members included 
Bacardi, Brown-Forman, Constellation Brands, and Remy Cointreau 
among others. DISCUS lists the Director Members on its website at 
https://www.distilledspirits.org/director-members/.
---------------------------------------------------------------------------

    The FDA Labeling Cost Model estimates a cost of $1,060 per product 
formulation for a laboratory analysis of non-alcoholic wines that 
includes two samples, as well as the cost of preparing and submitting 
samples to a laboratory.\61\ However, the model applies the cost for 
laboratory analysis only with regard to changes that cannot be 
coordinated with regularly scheduled labeling changes.
---------------------------------------------------------------------------

    \61\ This estimated laboratory analysis cost includes the 
adjustments for inflation discussed above.
---------------------------------------------------------------------------

    TTB compared the FDA figures with quotations for calorie and 
nutrient testing for alcohol beverages on the publicly available 
websites of three randomly selected laboratories, and determined that 
the estimates, per sample, ranged from a low of $160 to a high of $435. 
Some testing laboratories charged different amounts depending on the 
type of alcohol beverage.\62\
---------------------------------------------------------------------------

    \62\ These estimates usually covered testing that would provide 
results for alcohol content, calories, carbohydrates, and protein. 
The laboratories generally advised that fat was not expected to be 
found in alcohol beverages, and that analytical testing for fat 
content would be an extra cost.
---------------------------------------------------------------------------

    TTB also received comments in response to Notice No. 232 that 
included data on testing costs. Commenters quoted testing costs ranging 
from $170-$800 per product. The range in testing costs seemed to be 
related to the number of nutrients the commenter assumed would need to 
be included in the test. One commenter stated that the testing 
necessary for all nutrients that appear in the FDA's Nutrition Facts 
Label would cost $500, but that the test for calories, carbohydrates, 
protein, and fat (the nutrients proposed for Alcohol Facts panels) 
would cost only $170.
    For purposes of this analysis, TTB is including an estimate of the 
recurring costs of analytical testing for calorie and nutrient content 
for alcohol beverages. Using an estimate of approximately 60,000 brand 
extensions, or different formulations, per year, with a cost of $1,060 
for testing two samples of each formulation, the ongoing annualized 
cost of the proposed rule would be approximately $64 million. TTB 
invites comments on whether industry members would in fact plan to 
conduct analytical testing of their products if the proposed rule is 
adopted, and if so, how frequently such testing would occur. In 
particular, TTB seeks comments on whether the reasons outlined below 
might result in a lower cost for, and frequency of, testing:
     Differences between TTB's proposed rule and FDA's nutrient 
labeling regulations. The FDA Nutrition Facts label includes many more 
nutrients than the proposed TTB Alcohol Facts label, which may impact 
the cost of testing.\63\
---------------------------------------------------------------------------

    \63\ TTB notes that while the proposed rule would require 
disclosure of the calorie content and three macronutrients 
(carbohydrates, fat, and protein), FDA Nutrition Facts labels also 
require the disclosure of sodium, fiber, and certain vitamins and 
minerals.
---------------------------------------------------------------------------

     The proposed rule allows industry members to rely on 
databases rather than analytical testing. The proposed rule would not 
require industry members to send each batch of a product to a 
laboratory for analysis prior to labeling the product; nor would it 
require any testing at all. Industry members may choose to rely on 
analytical testing, published databases, mathematical calculations 
based on alcohol content (for certain products), or an appropriate 
blend of these methods to accurately label their products. The 
frequency with which producers will conduct analytical testing on 
products will vary from product to product. It is up to the bottler or 
importer to accurately label the product; however, the proposed 
regulations do not prescribe a particular methodology.
     Proposed tolerances facilitate the use of typical values 
charts and other methodologies to determine calorie and nutrient 
content. As previously noted, in 2020, TTB issued public guidance to 
broaden the tolerance levels for calorie statements on labels and in 
advertisements. See TTB Ruling 2020-1 and TTB Procedure 2020-1. In this 
proposed rule, TTB has included this expanded tolerance level for 
calories, and is adopting an objective standard for the three nutrients 
required to be disclosed, allowing a tolerance of 20 percent above or 
below the labeled amount. TTB believes that these proposed changes will 
facilitate the use of ``typical values'' charts and other methodologies 
to calculate the calories, carbohydrates, fat, and protein content of 
an alcohol beverage product. TTB is also proposing to expand the 
alcohol content tolerance for malt beverage

[[Page 6683]]

labeling statements. This means bottlers would be less likely to have 
to change labels due to minor variations in alcohol content among 
different batches.
     Availability of calculations based on alcohol content. For 
many products, there will be no need to test at all. For example, a 
company producing an 80-proof vodka will know from standard databases 
what the calorie content of the product is. The product will not have 
any carbohydrate, fat, or protein content. Furthermore, the tolerances 
adopted by the proposed rule facilitate the use of non-analytical 
methods to determine calories and carbohydrates for many alcohol 
beverages after the alcohol content of the product is determined.
     Industry members are already testing their products in the 
absence of a regulatory requirement. TTB seeks comments on the extent 
to which industry members are already conducting analytical testing in 
the absence of regulations that mandate this type of disclosure on 
labels.
    TTB tentatively concludes it is likely that a significant number of 
products will either not need to be tested on an annual basis or are 
already being tested. TTB is nonetheless including these products in 
the estimates, and believes it is reasonable to estimate costs based on 
the assumption that, on average, each company will conduct one 
analytical test per year, consisting of two samples, of each 
formulation.\64\ If a 5-year compliance period is adopted, TTB has 
estimated that the initial compliance costs of the proposed rule would 
amount to approximately $201.2 million in 2023 dollars (or $40.2 
million per year). If TTB assumes that industry members will continue 
to send each product formulation for analytical testing each year, the 
ongoing annualized cost of the proposed rule would be approximately $64 
million.\65\
---------------------------------------------------------------------------

    \64\ See FDA Labeling Cost Model, Section 3.1.2 ``Analytical 
Testing.'' (``To conduct analytical testing, a manufacturer will 
usually prepare a composite sample made up of several samples of the 
product. Based on information provided by the manufacturers we 
contacted, they usually test one composite sample but may test up to 
three samples. Many manufacturers already have some idea of the 
levels of the particular substance in their product from their 
routine quality control checks. In particular, some manufacturers 
told us they test products approximately every 2 years to verify 
initial test results. However, even if the manufacturer has data on 
a particular substance, if a regulation involves that substance, the 
manufacturer would generally retest to confirm their data.'')
    \65\ The FDA Model assumes that there are no analytical testing 
costs for coordinated labeling changes; therefore, the initial 
compliance cost of $201.2 million in 2023 dollars (or $40.2 million 
per year) does not include analytical testing because the model 
assumes there will be no need for analytical testing for coordinated 
labeling changes. If, instead, the initial compliance cost included 
the recurring cost of analytical testing, an additional $64 million 
would be added to those implementation costs, which, if prorated 
over 5 years, would amount to an additional $13 million per year 
during the implementation period, for a total cost of $53.2 million 
per year.
---------------------------------------------------------------------------

    TTB invites comments from the public and the industry with regard 
to this estimate. In particular, we are interested in receiving 
comments on how many industry members, particularly small businesses, 
would send their products for analytical testing on an annual basis as 
a result of the proposed rule, as well as the number that would have no 
need to do this because:
     They already know the calorie and nutrient values of their 
products;
     They would conduct analytical testing even in the absence 
of a regulatory requirement;
     They feel comfortable relying upon databases for this 
information, or
     The nature of their product is such that the relevant 
information can be accurately calculated based simply on the alcohol 
content of the product.

X. Public Participation

A. Comments Sought

    TTB requests comments from the public and all interested parties on 
the regulatory proposals contained in this document. TTB requests 
general comments from anyone interested in the regulatory proposals 
outlined in this document. TTB seeks comments on the proposed rule as 
well as other approaches also discussed in this document. TTB has posed 
specific questions on various issues throughout this preamble, and it 
seeks comments in response to those questions. In developing the final 
rule, TTB will carefully evaluate the proposed regulations in light of 
all comments and suggested alternative approaches, and it will adopt 
the most appropriate approach. Where TTB has specifically solicited 
comments on alternatives to proposed amendments, it may consider 
adopting such alternatives in lieu of the proposed amendments based on 
its review of the comments.
    TTB is particularly interested in comments that address whether the 
proposed revisions to the labeling regulations will provide the 
consumer with adequate information about the identity, quality, and 
alcohol content of the product. Where TTB proposes substantive changes, 
TTB seeks comments on the proposals for further appropriate changes.
    TTB also seeks comments on the impact that the proposed changes 
will have on industry members and any suggestions as to how to minimize 
any costs or regulatory burdens associated with the proposed 
regulations, including the following issues:
    1. Does the proposed compliance date suffice to limit the negative 
impact on small businesses and reduce overall costs of compliance while 
ensuring that consumers receive adequate information about the 
identity, quality, and alcohol content of the alcohol beverage products 
they are purchasing and consuming?
    2. Is there a shorter compliance period that would provide more 
benefits to consumers while still limiting costs and potential negative 
impacts on small businesses? Specifically, would a 2-, 3-, or 3.5-year 
compliance period suffice?
    3. How many small businesses would be impacted by the proposed 
rule, and what would be the economic impact of the proposal on these 
small businesses? How, if at all, does the length of the compliance 
period affect the impact on small businesses? Please explain in detail 
and provide specific cost data.
    4. Are the tolerances for nutrient labeling sufficiently broad to 
facilitate reliance on typical value charts and databases but still 
specific enough to provide accurate information to consumers? How, if 
at all, would the use of typical value charts and databases reduce the 
costs of the proposed rule, particularly for small businesses? Please 
explain in detail and provide specific cost data.
    We welcome comments on all other issues presented in this notice of 
proposed rulemaking.

B. Submitting Comments

    You may submit comments on this proposal as an individual or on 
behalf of a business or other organization via the Regulations.gov 
website or via postal mail, as described in the ADDRESSES section of 
this document. Your comment must reference Notice No. 237 and must be 
submitted or postmarked by the closing date shown in the DATES section 
of this document. You may upload or include attachments with your 
comment. You also may submit a comment requesting a public hearing on 
this proposal. The TTB Administrator reserves the right to determine 
whether to hold a public hearing. If TTB schedules a public hearing, it 
will publish a notice of the date, time, and place for the hearing in 
the Federal Register.

C. Confidentiality and Disclosure of Comments

    All submitted comments and attachments are part of the rulemaking

[[Page 6684]]

record and are subject to public disclosure. Do not enclose any 
material in your comments that you consider confidential or that is 
inappropriate for disclosure.
    TTB will post, and you may view, copies of this document, its 
supporting materials, and any comments TTB receives about this proposal 
within the related Regulations.gov docket. In general, TTB will post 
comments as submitted, and it will not redact any identifying or 
contact information from the body of a comment or attachment.
    Please contact TTB's Regulations and Rulings division by email 
using the web form available at https://www.ttb.gov/contact-rrd, or by 
telephone at 202-453-2265, if you have any questions regarding comments 
on this proposal or to request copies of this document, its supporting 
materials, or the comments received in response.

XI. Regulatory Analyses and Notices

    The impacts of this proposed rule have been examined in accordance 
with Executive Order 12866, as supplemented by Executive Order 13563 
and amended by Executive Order 14094, and the Regulatory Flexibility 
Act (5 U.S.C. 601-612).

A. Purpose of the Rule

    The overall purpose of the proposed rule is to provide consumers 
with more information about the identity, quality, and alcohol content 
of alcohol beverages. Since the effective date of the Nutrition 
Labeling and Education Act of 1990, nutrition labeling has been 
required for foods subject to the labeling regulations of the FDA 
(subject to certain exceptions), and the Department of Agriculture has 
similarly adopted regulations for foods subject to its labeling 
regulations. This leaves alcohol beverages subject to the labeling 
regulations of the FAA Act as the only type of packaged beverage 
category without any requirement for calorie or nutrient labeling.
    Current TTB policy is that claims about reduced calorie and 
carbohydrate levels are misleading in the absence of a more complete 
statement regarding the per-serving levels of calories, carbohydrates, 
protein, and fat. These statements may be presented in the form of a 
Serving Facts statement or a statement of average analysis, each of 
which has different serving sizes. TTB is inviting comments on whether 
the current lack of uniformity with regard to calorie and nutrient 
labeling is confusing to consumers, and whether consumers would benefit 
from readily accessible information in the form of an easily understood 
labeling statement in a consistent format on alcohol beverage 
containers.
    Accordingly, TTB proposes to require the disclosure of alcohol 
content expressed as a percentage of alcohol by volume on all alcohol 
beverage labels and to require the disclosure of calories, certain 
nutrients, and fluid ounces of pure ethyl alcohol per serving in an 
Alcohol Facts statement on all alcohol beverage labels subject to the 
FAA Act.\66\ TTB believes this proposal would provide consumers with 
the information they need to follow advice from the U.S. Government, 
public health organizations, and their own doctors about alcohol 
consumption, if they so choose.
---------------------------------------------------------------------------

    \66\ Further information on the specifics of TTB's proposal and 
its authority to implement the proposal are in Section VII.
---------------------------------------------------------------------------

    Additionally, TTB has determined that mandatory alcohol content 
statements on labels for all beer and wines subject to tax under the 
IRC will assist in protection of the revenue.

B. Benefits

    TTB does not have data to quantify the monetary benefits of the 
proposed rule, but as stated previously, the overall purpose of the 
proposed rule is to provide consumers with more information about the 
identity, quality, and alcohol content of alcohol beverages. This 
information will in turn enable consumers to follow advice about 
moderate alcohol consumption and will provide them with additional 
information about the calorie and macronutrient content of alcohol 
beverages. Currently, alcohol beverage products are the only beverage 
products on the market that are not required to provide labeling 
information concerning calorie, carbohydrate, fat, and protein content. 
Additionally, most malt beverage products and some wines are not 
required to disclose the alcohol content on their labels. TTB believes 
offering this information to consumers on product labels at the point 
of purchase will provide consumers with adequate information to make 
more informed alcohol beverage choices.
    The health risks associated with alcohol consumption and alcohol 
abuse remain clear. According to Alcohol Facts and Statistics, a 
publication of the National Institute on Alcohol Abuse and Alcoholism 
(NIAAA), an estimated 178,000 people in the United States died from 
alcohol-related causes from 2020-2021.\67\ The Centers for Disease 
Control estimates that excessive alcohol consumption costs $249 billion 
annually in the United States, approximately $807 per person annually, 
or $2.05 per drink sold. These costs are based on lost workplace 
productivity, healthcare expenses, law enforcement and criminal justice 
expenses, and losses from motor vehicle crashes.\68\
---------------------------------------------------------------------------

    \67\ See Alcohol Facts and Statistics, available at http://pubs.niaaa.nih.gov/publications/AlcoholFacts&Stats/AlcoholFacts&Stats.htm.
    \68\ See Data on Excessive Alcohol Use, available at https://www.cdc.gov/alcohol/excessive-drinking-data/index.html.
---------------------------------------------------------------------------

    The 2023 National Survey on Drug Use and Health, conducted annually 
by the Substance Abuse and Mental Health Services Administration, 
states that 28.1 million adults ages 18 and older had Alcohol Use 
Disorder (AUD).\69\ According to NIAAA, ``[AUD] is a medical condition 
that doctors diagnose when a patient's drinking causes distress or 
harm'' and includes both alcohol abuse and alcohol dependence.\70\ 
Furthermore, ``NIAAA defines binge drinking as a pattern of drinking 
that brings blood alcohol concentration (BAC) levels to 0.08g/dl. This 
typically occurs after 4 drinks for women and 5 drinks for men--in 
about 2 hours.'' \71\
---------------------------------------------------------------------------

    \69\ Alcohol Facts and Statistics, supra note 67.
    \70\ Treatment for Alcohol Problems: Finding and Getting Help, 
available at https://www.niaaa.nih.gov/publications/brochures-and-fact-sheets/treatment-alcohol-problems-finding-and-getting-help.
    \71\ NIAAA Spectrum: NIAAA Scientists Provide More Evidence that 
Binge Drinking May Indicate Vulnerability to Alcohol Use Disorder, 
available at https://www.niaaa.nih.gov/research/niaaa-research-highlights/niaaa-spectrum-niaaa-scientists-provide-more-evidence-binge-drinking-may-indicate-vulnerability.
---------------------------------------------------------------------------

    The Scientific Report of the 2020 Dietary Guidelines Advisory 
Committee states that ``[b]inge drinking itself has increased, 
including among middle- and older-aged adults, as has mortality from 
fully alcohol-attributable causes of death, including alcoholic liver 
disease.'' \72\ The Scientific Report notes that excessive drinking 
accounted for 1 in 10 deaths among working age adults, with each death 
representing an average of 30 years of potential life lost. The report 
states that approximately 20 percent of people who begin drinking will 
develop AUD at some point during their lives. However, only a minority 
of people who drink excessively or who binge drink have an alcohol use 
disorder. As such, excessive drinking and alcohol-related problems are 
prevalent, and are not restricted to those with an alcohol use 
disorder. At all

[[Page 6685]]

levels, and particularly for high per occasion alcohol consumption and 
resulting blood alcohol concentrations, alcohol is associated with an 
increase in intentional injuries, such as suicide and homicide, and 
unintentional injuries, such as motor vehicle accidents and 
drownings.\73\
---------------------------------------------------------------------------

    \72\ Chapter 11, Part D, Scientific Report of the 2020 Dietary 
Guidelines Advisory Committee: Advisory Report to the Secretary of 
Agriculture and the Secretary of Health and Human Services, 
Department of Agriculture, Agricultural Research Service, 
Washington, DC, available at https://www.dietaryguidelines.gov/2020-advisory-committee-report.
    \73\ Id.
---------------------------------------------------------------------------

    With regard to health effects, the Dietary Guidelines for Americans 
note that ``among those who drink, higher average alcohol consumption 
is associated with an increased risk of death from all causes compared 
with lower average alcohol consumption.'' \74\ NIAAA and other 
authorities state that alcohol is also associated with increased risk 
of certain types of cancer (head and neck, esophageal, liver, 
colorectal, and breast cancer in women).\75\ The Scientific Report 
states that high average alcohol consumption and binge drinking are 
associated with an increased risk of coronary heart disease, stroke, 
congestive heart failure, atrial fibrillation, and hypertension.\76\ 
The report also identifies alcohol as a risk factor for several 
gastrointestinal health outcomes, including chronic liver disease.
---------------------------------------------------------------------------

    \74\ Dietary Guidelines for Americans, 2020-2025, 9th Edition, 
published December 2020, available at https://www.DietaryGuidelines.gov/sites/default/files/2021-03/Dietary_Guidelines_for_Americans-2020-2025.pdf.
    \75\ See NIAAA, Alcohol's Effects on Health, available at 
https://www.niaaa.nih.gov/alcohols-effects-health/alcohols-effects-body.
    \76\ Scientific Report of the 2020 Dietary Guidelines Advisory 
Committee, supra note 72.
---------------------------------------------------------------------------

    The Scientific Report also notes that alcohol is an important risk 
factor or contributor to many social and mental health problems, 
including depression, child abuse and neglect, fetal alcohol spectrum 
disorder, domestic violence, and sexual assault.\77\ Additionally, 
according to the Centers for Disease Control (CDC), nearly 4,000 
alcohol-attributable deaths occur annually among persons under 21 years 
of age, either due to underage drinking or to effects from others' 
drinking.\78\ Finally, the Dietary Guidelines for Americans note that 
alcohol beverages provide calories but few nutrients.\79\ The 
guidelines state that among U.S. adults who drink, alcohol accounts for 
approximately 9 percent of energy intake, making it more difficult to 
meet dietary recommendations.\80\ For those who consume excessively, 
the number of calories from alcohol may be considerably higher, and 
binge drinking is associated with obesity.\81\
---------------------------------------------------------------------------

    \77\ Id.
    \78\ See Centers for Disease Control and Prevention, Facts About 
U.S. Deaths from Excessive Alcohol Use, available at https://www.cdc.gov/alcohol/facts-stats/index.html.
    \79\ Dietary Guidelines for Americans, supra note 74.
    \80\ Id.
    \81\ Scientific Report of the 2020 Dietary Guidelines Advisory 
Committee, supra note 72.
---------------------------------------------------------------------------

    Given these risks, it is clearly important that alcohol beverage 
consumers can easily access information about the most important 
factors associated with these products. Consumers cannot follow 
governmental and medical advice about moderate consumption without 
knowing, at a minimum, the alcohol content of the product. Labels that 
provide basic information about the calories of the product, on a per-
serving basis, provide consumers with the knowledge needed to 
understand how many discretionary calories may come from alcohol 
consumption. Finally, information about carbohydrate, fat, and protein 
content provides a basic overview of the macronutrients in an alcohol 
beverage.
    In response to Notice No. 232, the CDC commented that per-serving 
alcohol and nutritional information would provide consumers with ``the 
necessary information to manage their caloric intake and to make better 
informed decisions about alcoholic beverages consumption.'' The CDC 
said that ``[p]roviding nutrition labels that include carbohydrate, 
fat, and protein per serving is especially crucial for certain groups 
of people, such as people who have diabetes, who need to closely 
monitor their carbohydrate intake.'' The CDC further stated that 
calorie content was important to consumers because it ``could remind 
consumers that alcoholic drinks contain calories, and potentially 
influence their decisions to not purchase or consume as much alcohol to 
meet existing goals or intentions (i.e., weight loss, diabetes 
management).''
    Thus, this proposed regulation could, if implemented, result in a 
range of benefits stemming from providing additional information to 
consumers. Being able to view the alcohol content and amount of alcohol 
per serving in an easily understood labeling statement will help 
consumers better understand the amount of alcohol they are consuming. 
This information, along with the macronutrient disclosures in an 
Alcohol Facts statement, will help consumers follow advice from the 
U.S. Government, public health organizations, and their own doctors 
regarding calorie and alcohol consumption levels. While TTB is unable 
to quantify these potential benefits, we welcome public comments with 
relevant information on this issue.

C. Costs of Compliance

    As set forth in Section IX of this preamble, based on its use of 
the FDA Labeling Cost Model, and assuming a 5-year compliance period, 
TTB estimates initial implementation costs of approximately $201.2 
million in 2023 dollars (or $40.2 million per year). Assuming that 
laboratory analysis is conducted for two samples of each brand 
extension per year (which may be an overestimate), and using the FDA 
estimates for the cost of such a laboratory analysis, the recurring 
annual costs would be approximately $64 million.

D. Executive Orders 12866, 13563, and 14094

    This proposed rule is a ``significant regulatory action'' for 
purposes of Executive Order 12866, as supplemented by Executive Order 
13563 and amended by Executive Order 14094, and has been reviewed by 
the Office of Management and Budget.

E. Regulatory Flexibility Act

    Pursuant to the requirements of the Regulatory Flexibility Act (5 
U.S.C. 601-612), TTB has analyzed the potential economic effects of 
this action on small entities. In lieu of the initial regulatory 
flexibility analysis required to accompany proposed rules under 5 
U.S.C. 603, section 605 allows the head of an agency to certify that a 
rule will not, if promulgated, have a significant economic impact on a 
substantial number of small entities.
    TTB certifies that this proposed rule, if adopted, would not have a 
significant economic impact on a substantial number of small entities. 
The proposed rule will not impose, or otherwise cause, a significant 
increase in reporting, recordkeeping, or other compliance burdens on a 
substantial number of small entities. The proposed rule is not expected 
to have significant secondary or incidental effects on a substantial 
number of small entities. Accordingly, a regulatory flexibility 
analysis is not required. Pursuant to 26 U.S.C. 7805(f), TTB will 
submit the proposed regulations to the Chief Counsel for Advocacy of 
the Small Business Administration (SBA) for comment on the impact of 
the proposed regulations on small businesses.
    The following analysis provides the factual basis for TTB's 
certification under section 605.

[[Page 6686]]

1. Overview of the Alcohol Beverage Industry
    In FY 2022, TTB collected $8.3 billion in taxes from the alcohol 
industry.\82\ With regard to the total number of authorized producers 
of alcohol beverages, there are 17,649 wineries and bonded wine 
cellars; 14,185 brewers; and 4,494 distillers.\83\
---------------------------------------------------------------------------

    \82\ Alcohol and Tobacco Tax and Trade Bureau Annual Report 
Fiscal Year 2022 (FY 2022 TTB Annual Report), available at https://www.ttb.gov/images/pdfs/ttbar2022.pdf, page 5.
    \83\ Id. at page 10.
---------------------------------------------------------------------------

    However, the number of authorized producers and importers who 
obtain certificates of label approval (COLAs) in any given year is much 
lower. In FY 2022, TTB received 192,954 label applications and 26,922 
formula applications for alcohol beverages.\84\ Internal data from 
TTB's COLAs Online system shows that fewer than 12,000 permittees or 
brewers applied for label approval in each of Fiscal Years 2020-2022, 
and that for that overall 3-year time period, fewer than 18,000 
permittees or brewers applied for label approval.
---------------------------------------------------------------------------

    \84\ Id. at page 16. It should be noted that the number of label 
applications does not necessarily correlate to the number of brands 
and UPCs in the marketplace, for several reasons. TTB cannot 
determine whether approved labels actually appear in the 
marketplace, or how long those labels may remain in use. For 
example, there may be malt beverage labels authorized for a 
particular sporting event that are no longer found in the 
marketplace a few months after the event has taken place. On the 
other hand, some labels may be revised to reflect different net 
contents or alcohol content statements without submission of a new 
label to TTB. Industry members may decide not to use labels for 
which they have obtained approval. Thus, TTB does not use the number 
of COLA applications as an estimate of how many brands or UPCs are 
in the marketplace at any given time.
---------------------------------------------------------------------------

    The value of the U.S. import trade in alcohol beverages in 2021 
totaled $23.9 billion.\85\ According to data published on the website 
of the Distilled Spirits Council of the United States,\86\ the total 
economic contribution of the alcohol beverage industry to the U.S. 
economy in 2019 included 2,514,000 ``direct'' jobs and 5,630,000 
``total'' jobs; $67.9 billion in direct wages and $160.3 billion in 
total wages; and $242.6 billion in direct economic activity and $572.3 
billion in total economic activity.
---------------------------------------------------------------------------

    \85\ Id. at page 30.
    \86\ Economic Contributions of Alcohol Beverage Industry 2019, 
Distilled Spirits Council of the United States, available at https://www.distilledspirits.org/wp-content/uploads/2021/10/Economic-Contributions-2019.pdf. See Annual Economic Briefing (February 9, 
2023), Distilled Spirits Council of the United States, available at 
https://www.distilledspirits.org/wp-content/uploads/2023/02/FINAL-2022-AEB-Slide-Deck-2.9.23-941am.pdf.
---------------------------------------------------------------------------

2. Small Businesses in the Alcohol Beverage Industry
    TTB recognizes that the vast majority of producers, bottlers, and 
importers of alcohol beverages are small entities. The SBA sets out 
size standards based on the North American Industry Classification 
System (NAICS), under which an entity can be considered small for the 
purposes of Regulatory Flexibility Act analysis.\87\ Breweries are 
considered small if they have fewer than 1,250 employees; wineries are 
considered small if they have fewer than 1,000 employees; and 
distilleries are considered small if they have fewer than 1,100 
employees.\88\
---------------------------------------------------------------------------

    \87\ See Size Standards, U.S. Small Business Administration, 
available at http://www.sba.gov/content/small-business-size-standards.
    \88\ 13 CFR 121.201.
---------------------------------------------------------------------------

    The U.S. Census Bureau's Statistics of U.S. Businesses (SUSB) data 
include information on employment among establishments within NAICS 
codes. The most recent data are from 2019.\89\ The SUSB data did not 
include employment at the 1,000, 1,100, or 1,250 employee threshold; 
however, it does include the number of firms within each NAICS code 
that have at least 500 employees. Based on those numbers, approximately 
99 percent of the firms in these three NAICS codes are small entities. 
The percentage may be greater, depending on how many firms have at 
least 500 employees and fewer than 1,000 employees (for wineries), 
1,100 employees (for distilleries), or 1,250 employees (for breweries). 
There is no NAICS code for importers of alcohol beverages.
---------------------------------------------------------------------------

    \89\ 2019 SUSB Annual Data Tables by Establishment Industry, 
U.S. Census Bureau, available at https://www.census.gov/data/tables/2019/econ/susb/2019-susb-annual.html.

                              Table 6--Number of Firms With at Least 500 Employees
----------------------------------------------------------------------------------------------------------------
 Small-entity size standards for potentially affected industries and number of firms with at least 500 employees
-----------------------------------------------------------------------------------------------------------------
                                                                            Number of firms with
       Industry (NAICS code)          Small-entity size     Total number        at least 500           Total
                                           standard           of firms           employees          employment
----------------------------------------------------------------------------------------------------------------
Breweries (NAICS 312120)..........  Fewer than 1,250                4,217  23 (approximately 0.5          84,503
                                     employees.                             percent).
Wineries (NAICS 312130)...........  Fewer than 1,000                3,944  19 (approximately              59,587
                                     employees.                             0.48 percent).
Distilleries (NAICS 312140).......  Fewer than 1,100                1,004  10 (approximately 1%)          16,828
                                     employees.
----------------------------------------------------------------------------------------------------------------

    Data on revenues by firm size and industry are also available in 
the SUSB but are published less frequently. The most recent data 
available is from 2017.\90\ Based on this data, with the revenues 
adjusted for inflation, 2,609 of the total number of firms (3,214) 
listed as breweries under NAICS Code 312120 have fewer than 20 
employees.\91\ This category accounts for $3,314,362,000 of the total 
inflation-adjusted receipts of $36,032,713,000, or roughly 9.2 percent 
of the total receipts. With regard to wineries, 2,975 of the 3,576 
firms under NAICS Code 31230 have fewer than 20 employees. This 
category accounts for $2,907,606,000 of the total inflation-adjusted 
receipts of $24,891,833,000, or roughly 12 percent of the total 
receipts. With regard to distilleries, 659 of the 760 firms under NAICS 
Code 31240 have fewer than 20 employees. This category accounts for 
$1,060,898,000 of the total inflation-adjusted receipts of 
$14,590,615,000 or roughly 7 percent of the total receipts.
---------------------------------------------------------------------------

    \90\ This data is only available from Economic Census years 
(years ending in 2 and 7). See 2017 SUSB Annual Data Tables by 
Establishment Industry, U.S. Census Bureau, available at https://www.census.gov/data/tables/2017/econ/susb/2017-susb-annual.html.
    \91\ A recent study estimates that 28.3 percent of brewing 
facilities are brewpubs, with 66.7 percent of brewing facilities 
categorized as ``micro'' breweries. The study explains that brewpubs 
and small micro-brewers ``produce beer for a limited market--
sometimes only for their own restaurant or retail establishment.'' 
See Beer Serves America--A Study of the U.S. Beer Industry's 
Economic Contribution in 2022,'' prepared for the Beer Institute and 
National Beer Wholesalers Association, which is available at https://beerservesamerica.org/wp-content/uploads/2023/05/2022-Beer-Serves-America-Report.pdf.
---------------------------------------------------------------------------

3. Effect of the Proposed Rule
    The vast majority of businesses subject to the proposed rule are 
small businesses, but the changes proposed in this document will not 
have a significant impact on those small

[[Page 6687]]

entities. The production, bottling, importation, and distribution of 
alcohol beverages is an industry subject to extensive Federal, State, 
and local regulation. The labeling and advertising regulations under 
the FAA Act have been in place since 1936. Adding more elements of 
mandatory information to the label will not have a significant impact 
on the regulated industry.
    TTB cannot estimate the exact cost per small entity because we do 
not know how many product brands (covered by different UPCs) on average 
are owned by small entities as defined by the SBA. However, TTB 
estimates that the initial costs of complying with a final rule 
resulting from this proposal would be roughly $1,636 per UPC. 
Therefore, a small entity owning one to ten UPCs would incur a cost of 
between roughly $1,636 to $16,636 over the proposed 5-year 
implementation period.
    In response to its 2007 proposed rule on mandatory Serving Facts 
information, TTB received many comments from small businesses who were 
concerned that the new labeling requirements would negatively affect 
their market share, and who pointed out that larger competitors could 
more easily absorb the costs associated with the new labeling 
requirements. Many of the small businesses assumed that they would be 
required to run laboratory analyses for every batch they produced. 
These concerns were repeated in comments on Notice No. 232. Small 
businesses commented that laboratory analysis would be costly, extend 
the time to bring a product to market, and affect small producers' 
ability to compete in the marketplace.
    As described in the next section, TTB has tailored this proposal to 
avoid many costs associated with labeling changes, including providing 
for an extended compliance period, allowing smaller linear displays, 
increasing tolerances to avoid the need for analytical testing in many 
cases, and not requiring new COLA submissions.
4. Alternative Options Considered by TTB
    TTB has considered several options to reduce the regulatory burdens 
and economic costs imposed by the proposed rule on small businesses, as 
described below:
a. Exemption for Small Businesses
    TTB received over a dozen comments proposing a small business 
exemption to any new labeling requirements, mostly from small producers 
or their trade associations. Many commenters specifically proposed that 
TTB provide an exemption similar to the small business exemptions to 
FDA's nutrition labeling requirements provided for in section 403(q) of 
the Federal Food, Drug, and Cosmetic Act. Not all commenters, however, 
favored a small business exemption. The American Beverage Licensees and 
the Beer Institute commented against exemptions for small producers.
    TTB considered the comments requesting a small business exemption 
from the requirements of the proposed rule; however, this proposal does 
not include this option. One of the primary purposes of this proposed 
rule is to provide additional information to consumers. This purpose 
would be weakened by a permanent exemption for small businesses. There 
is no reason to believe that consumers of alcohol beverages produced by 
small producers are less interested in obtaining information about the 
alcohol, calorie, and nutrient content of the beverages they consume. 
Moreover, TTB questions whether a permanent exemption from mandatory 
labeling requirements would be consistent with the FAA Act mandate to 
ensure that labels provide consumers with adequate information about 
the identity, quality, and alcohol content of the product. TTB notes 
that there is no specific statutory authority for exempting small 
businesses from the requirements of the FAA Act as there is under the 
Federal Food, Drug, and Cosmetic Act for nutritional labeling regulated 
by the FDA.
b. Extended Compliance Period for Small Businesses
    TTB considered the option of proposing an extended compliance 
period only for small businesses. However, this would present 
significant logistical difficulties for TTB and impose a new 
information reporting burden on industry members. When reviewing 
applications for label approval, TTB employees do not have access to 
the number of people employed by each company, and thus it would not be 
practical to base compliance status on the SBA standards for small 
businesses. Additionally, reporting such information to TTB with each 
label application would impose a new burden on all industry members 
that would be subject to this proposed rule. Instead, TTB is proposing 
a compliance period of 5 years for all industry members, and is 
assuming that many industry members, particularly large businesses who 
are already likely to be using this information in their labeling and 
marketing, will start using Alcohol Facts labels after publication of a 
final rule, in advance of the compliance date.
    As previously noted, the label redesign, printing, and 
administrative costs associated with making a labeling change are on a 
per-UPC basis. Under the FDA Labeling Cost Model, the longer the 
compliance period, the more likely it is that affected industry members 
can coordinate new labeling requirements with scheduled labeling 
changes, so cost estimates fall significantly as the time allowed for 
the new labeling requirements increases. In other words, the longer the 
period of time industry is given to comply with the new labeling 
requirements, the lower the costs. According to the FDA Labeling Cost 
Model, with a compliance period of 5 years, 100 percent of the labeling 
changes resulting from a regulatory change can be coordinated with a 
regularly scheduled labeling change, thus significantly reducing the 
estimated costs and burdens for small businesses that are subject to 
the proposed rule. Five years is also the longest implementation date 
recommended by a commenter to Notice No. 232.
c. Linear Display
    In response to Notice No. 73, many small businesses objected to 
TTB's proposal to require a Serving Facts panel with a linear format 
option available only for small containers. Many commenters suggested 
that small businesses would have no choice but to place the panel on a 
back label, and noted that some small businesses lacked the equipment 
necessary to place a back label on their container.
    Taking into account the points made by those commenters, the 
current proposed rule will allow the option of a linear display for all 
products, regardless of the size of the container. TTB believes that 
this will significantly reduce the costs of compliance with the new 
regulations, while still providing consumers with a clear statement of 
alcohol content and calorie and nutrient content. TTB believes that the 
potential benefits of having a larger and more readily noticeable 
display would not outweigh the costs of compliance with such a 
requirement. The linear display will provide additional flexibility to 
small businesses, while still ensuring that labels provide consumers 
with the required information. Industry members may still opt to use 
the panel display.
d. Electronic Disclosure
    TTB considered, but is not proposing, the option to allow 
disclosure of the proposed Alcohol Facts information via electronic 
means. Several commenters to Notice No. 232 stated that this option 
would reduce the burden of this

[[Page 6688]]

proposed rulemaking because small businesses would not need to change 
label designs as frequently as they would if the Alcohol Facts 
information appeared on the physical label. For the reasons previously 
discussed in Section VII.B.8.c, TTB believes electronic disclosure 
would create undue barriers to access the information by consumers so 
is not proposing it in this rulemaking.
e. Broadened Tolerance Levels
    As previously noted in Section VII.B.3, TTB is proposing broader 
tolerance levels to facilitate the use of ``typical values'' charts, 
formulas, and other methodologies to calculate the alcohol, calories, 
carbohydrate, fat, and protein content of an alcohol beverage product 
without the need to conduct laboratory analyses for each batch. In 
response to Notice No. 232, many commenters expressed concern that 
laboratory analysis would place undue burden on small businesses and 
affect their competitiveness in the market. The commenters stated, and 
TTB agrees, that the ability to use charts and methodologies that do 
not require third-party testing should reduce costs and regulatory 
burdens on small businesses.
f. Allowing Labeling Changes Without a New COLA
    TTB is proposing to further reduce the costs associated with the 
label redesign by not requiring industry members to submit new 
applications for label approval when the only change being made to the 
label is the inclusion of a new Alcohol Facts statement, or the 
replacement of an already approved Serving Facts statement or statement 
of average analysis with a new Alcohol Facts statement.
g. Solicitation of Comments
    TTB solicits comments on all of the options discussed in this 
section, on any costs, burdens, and benefits associated with the 
proposed rule, and on any impact on small businesses. TTB welcomes data 
on all of these issues.

F. Paperwork Reduction Act

    Fourteen of the regulatory sections addressed in this notice of 
proposed rulemaking contain collections of information that have been 
previously reviewed and approved by the Office of Management and Budget 
(OMB) in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 
3507). Those regulatory sections are 27 CFR 4.32, 4.36, 4.38, 5.52, 
5.63, 5.65, 7.52, 7.63, 7.65, 24.257, 25.141, 25.142, 27.59, and 27.60, 
and they contain existing information collections assigned OMB control 
numbers 1513-0086, 1513-0087, and 1513-0092. OMB No. 1513-0086 concerns 
marks and labels on beer containers required under the authority of the 
Internal Revenue Code (IRC), OMB No. 1513-0087 concerns alcohol 
beverage labeling requirements under the Federal Alcohol Administration 
Act (FAA Act), and 1513-0092 concerns marks and labels on wine 
containers required under the authority of the IRC.
    In this proposed rule, under its IRC authorities, TTB is revising 
the information collections approved under OMB Nos. 1513-0086 and 1513-
0092 by requiring alcohol content statements on all domestic and 
imported consumer containers of beer and wine. In addition, under its 
FAA authority, TTB is revising the information collection currently 
approved under OMB No. 1513-0087 to add a new information collection 
that generally requires an Alcohol Facts statement to appear on alcohol 
beverage labels for domestic and imported products subject to the 
jurisdictional requirements of the FAA Act. An agency may not conduct 
or sponsor, and a person is not required to respond to, a collection of 
information unless it displays a valid control number assigned by OMB.
    The regulatory sections in this proposed rule that contain new 
information collection requirements for an Alcohol Facts statement are 
in proposed regulatory sections Sec. Sec.  4.111-4.114 for wine labels, 
Sec. Sec.  5.211-5.214 for distilled spirits labels, and Sec. Sec.  
7.211-7.214 for malt beverage labels. In addition, references to the 
new requirements for an Alcohol Facts statement will appear in 
Sec. Sec.  4.32, 4.36, 4.38, 5.52, 5.63, 5.65, 7.52, 7.63, and 7.65. 
This new collection of information will be mandatory, and the likely 
respondents are for-profit businesses, including corporations, 
partnerships, and small businesses.
    Specifically, the new information collection would require alcohol 
beverage bottlers and importers to disclose per-serving alcohol, 
calorie, and nutrient content information in an Alcohol Facts statement 
as the proposed regulations will require that statement on all domestic 
and imported alcohol beverage labels subject to the FAA Act. The 
Alcohol Facts statement would include information about the alcohol 
content of the product expressed as a percentage of alcohol by volume 
and in fluid ounces of pure ethyl alcohol per serving, as well as 
information about the number of calories and the amount, in grams, of 
carbohydrates, fat, and protein per serving. Bottlers and importers 
could present the Alcohol Facts statement in either a panel or a linear 
format.
    The FDA Labeling Cost Model projects a ``mean'' internal 
recordkeeping burden of 1 hour per UPC for labeling changes that are 
coordinated, and 2 hours per UPC for labeling changes that are not 
coordinated. TTB is proposing a 5-year compliance date, which means 
that 100 percent of the labeling changes will be ``coordinated.'' 
Furthermore, TTB does not propose to require industry members to submit 
new COLA applications for the sole purpose of adding, or revising, an 
Alcohol Facts label statement. Thus, the proposed rule would not 
increase recordkeeping requirements under the COLA requirement, which 
is covered by OMB Control Number 1513-0020.
    TTB believes that a significant proportion of the alcohol beverage 
industry already collects and maintains information regarding the 
nutrient content of their products, and that they do so in the usual 
course of business. Furthermore, domestic producers of wines, distilled 
spirits, and malt beverages are already required to determine and keep 
records of the alcohol content of their products pursuant to existing 
regulations under the IRC.
    Accordingly, TTB is estimating an annual burden of one hour per 
respondent for the new Alcohol Facts proposal under the FAA Act 
labeling regulations. TTB estimates its annual burden as follows:
     Number of Respondents: 13,000.
     Number of Responses: 13,000 (1 response per respondent).
     Average per-response Burden: 1 hour per respondent.
     Total Annual Burden: 13,000 hours.
    In addition, under its IRC authorities in 26 U.S.C. Chapter 51, TTB 
is proposing to expand existing requirements for alcohol content 
statements as a percentage of alcohol by volume to beers and wines that 
were not subject to mandatory alcohol content labeling under the FAA 
Act. TTB has determined that mandatory alcohol content statements on 
labels for all beer and wines subject to tax under the IRC will assist 
in protection of the revenue. TTB will account for these new IRC-based 
information collection requirements under the existing information 
collections approved under OMB No. 1513-0086 for beer labels and OMB 
No. 1513-0092 for wine labels. The specific proposed regulatory 
sections that include those expanded IRC-based alcohol content labeling 
requirements are Sec. Sec.  24.257(a)(3), 25.141, 25.142, 27.59, and 
27.60.
    Currently, TTB considers the IRC-based labeling requirements for 
beer and

[[Page 6689]]

wine, approved under OMB Nos. 1513-0086 and 1513-0092, respectively, to 
require only the display of usual and customary label information, 
which, under OMB regulations, imposes no additional burden on 
respondents under the Paperwork Reduction Act. TTB believes that 
responses to the expanded requirements to display alcohol content on 
labels of beer and wine that were not previously subject to such a 
requirement will not require more than 1 hour annually per respondent. 
TTB believes that the great majority of beer and wine bottlers and 
importers either already label their products with an alcohol content 
statement or have ready access to such information for quality control 
purposes (or under IRC regulations, for domestic products) even if they 
do not display that information on their product labels. In addition, 
given the proposed compliance period of 5 years, TTB believes that all 
alcohol beverage bottlers and importers will be able to coordinate any 
required labeling changes with their usual and customary scheduled 
labeling changes.
    For the revised IRC-based beer labeling information collection, 
approved under OMB No. 1513-0086, TTB estimates the revised annual 
burden for that collection as follows:
     Number of Respondents: 10,000.
     Number of Responses: 10,000 (1 per respondent).
     Average per-response Burden: 1 hour.
     Total Annual Burden: 10,000 hours.
    For the revised IRC-based wine labeling information collection, 
approved under OMB No. 1513-0092, TTB estimates the revised annual 
burden for that collection as follows:
     Number of Respondents: 14,300.
     Number of Responses: 14,300 (1 per respondent).
     Average per-response Burden: 1 hour.
     Total Annual Burden: 14,300 hours.
    TTB has submitted the new Alcohol Facts statement information 
collection requirements and the revised collection requirements under 
the FAA Act and the IRC to the OMB for review. Please send any comments 
on these new and revised collection requirements to OMB at Office of 
Management and Budget, Attention: Desk Officer for the Department of 
the Treasury, Office of Information and Regulatory Affairs, Washington, 
DC 20503, or by email to [email protected]. Please also send 
a copy of any such comments to TTB by any of the comment submission 
methods described in the ADDRESSES section of this document. Comments 
should be submitted no later than April 17, 2025.
    TTB specifically requests comments concerning:
     The accuracy of the estimated burden associated with the 
proposed collections of information (see below);
     Whether a unified compliance date for labeling changes 
that may arise from this rulemaking, along with separate rulemakings on 
ingredient labeling and allergen labeling, would result in lowering the 
combined burden hours for the three rulemakings;
     Whether the proposed labeling requirements are necessary 
in order to provide consumers with adequate information as to the 
identity, quality, and alcohol content of alcohol beverage products, 
including whether the information will have practical utility;
     How to enhance the quality, utility, and clarity of the 
information to be collected;
     How to minimize the burden of complying with the 
collections of information; and;
     Estimates of capital and start-up costs and costs of 
operation, maintenance, and purchase of services to maintain records 
and substantiate label claim.

XII. Severability

    For the reasons described in Section II, TTB's Authority to 
Regulate Alcohol Beverage Labeling, TTB believes that its authority to 
implement all provisions of the proposed regulation is well-supported 
in law and should be upheld in any legal challenge. TTB also believes 
that its exercise of its authority reflects sound policy. However, in 
the event that any portion of the proposed rule is declared invalid, 
TTB intends that the labeling provisions proposed under TTB's FAA Act 
authority be severable from those proposed under TTB's IRC authority. 
For example, if a provision of the rule promulgated under TTB's FAA Act 
authority is invalidated, the provisions of this rule promulgated under 
TTB's IRC authority should remain valid. TTB intends these provisions 
to be severable because TTB is of the view that the set of provisions 
proposed under the FAA Act and the set of provisions proposed under the 
IRC would each still function sensibly even if the other, as finalized, 
was found unlawful.

List of Subjects

27 CFR Part 4

    Advertising, Alcohol and alcoholic beverages, Customs duties and 
inspection, Imports, Labeling, Packaging and containers, Reporting and 
recordkeeping requirements, Surety bonds, Trade practices, Treaties, 
Wine.

27 CFR Part 5

    Advertising, Alcohol and alcoholic beverages, Customs duties and 
inspection, Distilled spirits, Food additives, Grains, Imports, 
International agreements, Labeling, Liquors, Packaging and containers, 
Reporting and recordkeeping requirements, Trade practices.

27 CFR Part 7

    Advertising, Alcohol and alcoholic beverages, Beer, Customs duties 
and inspection, Food additives, Imports, Labeling, Malt Beverages, 
Packaging and containers, Reporting and recordkeeping requirements, 
Trade practices.

27 CFR Part 24

    Administrative practice and procedure, Claims, Electronic funds 
transfers, Excise taxes, Exports, Food additives, Fruit juices, 
Labeling, Liquors, Packaging and containers, Reporting and 
recordkeeping requirements, Research, Scientific equipment, Spices and 
flavorings, Surety bonds, Vinegar, Warehouses, Wine.

27 CFR Part 25

    Administrative practice and procedure, Beer, Claims, Electronic 
funds transfers, Excise taxes, Exports, Labeling, Packaging and 
containers, Reporting and recordkeeping requirements, Research, Surety 
bonds.

27 CFR Part 27

    Alcohol and alcoholic beverages, Beer, Cosmetics, Customs duties 
and inspection, Electronic funds transfers, Excise taxes, Exports, 
Freight, Imports, Labeling, Liquors, Packaging and containers, 
Reporting and recordkeeping requirements, Surety bonds, Wine.

Amendments to the Regulations

    For the reasons discussed in the preamble, TTB is proposing to 
amend 27 CFR parts 4, 5, 7, 24, 25, and 27, as set forth below:

PART 4--LABELING AND ADVERTISING OF WINE

0
1. The authority citation for part 4 continues to read as follows:

    Authority: 27 U.S.C. 205, unless otherwise noted.
0
2. In Sec.  4.32, revise paragraph (b)(3) and add paragraph (b)(4) to 
read as follows:


Sec.  4.32  Mandatory label information.

* * * * *
    (b) * * *
    (3) Alcohol content, in accordance with Sec.  4.36 and subpart L of 
this part.

[[Page 6690]]

    (4) An Alcohol Facts statement, in accordance with subpart L of 
this part.
* * * * *
0
3. Revise Sec.  4.36 to read as follows:


Sec.  4.36  Alcohol content.

    (a) Wines containing more than 14 percent alcohol by volume. An 
alcohol content statement, expressed in terms of a percentage of 
alcohol by volume, is required under this section for any wine 
containing more than 14 percent of alcohol by volume. Such a statement 
must appear in an Alcohol Facts statement in accordance with the 
requirements of subpart L of this part.
    (b) Wines containing not more than 14 percent alcohol by volume. 
Part 24 of this chapter (setting forth the requirements under the 
Internal Revenue Code for domestic wines) and part 27 of this chapter 
(setting forth the requirements under the Internal Revenue Code for 
imported wines) require alcohol content statements, expressed in terms 
of a percentage of alcohol by volume, for all wines, including wines 
not exceeding 14 percent of alcohol by volume, if those wines are 
subject to the tax imposed by 26 U.S.C. 5041. Where such a statement 
appears on a wine label subject to the requirements of this part, it 
must conform to the requirements of this section, and it must appear in 
an Alcohol Facts statement in accordance with the requirements of 
subpart L of this part.
    (c) Additional alcohol content statements elsewhere on the label--
(1) General. Any additional statement of alcohol content must be 
expressed in terms of a percentage of alcohol by volume, and may appear 
on any label affixed to the container, in one of the following formats:
    (i) ``Alcohol __ percent by volume'';
    (ii) ``__ percent alcohol by volume''; or
    (iii) ``Alcohol by volume: __ percent''.
    (2) Formatting rules. Any of the words or symbols may be enclosed 
in parentheses and authorized abbreviations may be used with or without 
a period. The alcohol content statement does not have to appear with 
quotation marks.
    (3) Optional abbreviations. The statements listed in paragraph 
(c)(1) of this section must appear as shown, except that the following 
abbreviations may be used: Alcohol may be abbreviated as ``alc''; 
percent may be represented by the percent symbol ``%''; alcohol and 
volume may be separated by a slash ``/'' in lieu of the word ``by''; 
and volume may be abbreviated as ``vol''.
    (d) Tolerance levels for optional or mandatory alcohol content 
statements. Except as otherwise provided in paragraph (e) of this 
section, a tolerance of 1 percentage point in the case of wines 
containing more than 14 percent of alcohol by volume, and of 1.5 
percentage points in the case of wines containing not more than 14 
percent alcohol by volume, will be permitted either above or below the 
stated percentage.
    (e) Exceptions to the tolerance provisions. Regardless of the 
tolerances specified in paragraph (d) of this section, any optional or 
mandatory alcohol content statement shall definitively and correctly 
indicate the class, type, and taxable grade of the wine so labeled, and 
nothing in this section shall be construed as authorizing the 
appearance upon the labels of any wine of an alcohol content statement 
that indicates that the alcohol content of the wine is within the 
prescribed limitation on the alcohol content of any class, type, or 
taxable grade of wine, when in fact it is not.
0
4. In Sec.  4.38, revise paragraph (b)(3) and add paragraph (i) to read 
as follows:


Sec.  4.38  General requirements.

* * * * *
    (b) * * *
    (3) Alcohol content statements (other than those appearing in an 
Alcohol Facts statement required by subpart L of this part) may not 
appear in script, type, or printing larger or more conspicuous than 3 
millimeters nor smaller than 1 millimeter on labels of containers 
having a capacity of 5 liters or less and shall not be set off with a 
border or otherwise accentuated.
* * * * *
    (i) Alcohol Facts statements. See subpart L of this part for more 
specific requirements that apply to Alcohol Facts statements.
0
5. Add subpart L to read as follows:
Subpart L--Alcohol Facts Statement
Sec.
4.111 Alcohol Facts statement.
4.112 Format for the Alcohol Facts statement.
4.113 Placement of the Alcohol Facts statement.
4.114 Tolerance levels.

Subpart L--Alcohol Facts statement


Sec.  4.111  Alcohol Facts statement.

    (a) General. The Alcohol Facts statement required under Sec.  
4.32(b)(4) must include the following information, and may not include 
additional information, except as provided in this section:
    (1) The single serving size, as defined in paragraph (b) of this 
section;
    (2) The number of servings per container;
    (3) Alcohol content as a percentage of alcohol by volume;
    (4) The number of fluid ounces of pure ethyl alcohol per serving;
    (5) The number of calories per serving; and
    (6) The number, in grams per serving, of carbohydrates, fat, and 
protein.
    (b) Single serving size and servings per container--(1) Definition. 
The term ``single serving size'' or ``serving size'' means an amount of 
the wine customarily consumed as a single serving, expressed in U.S. 
fluid ounces and, in parentheses, in milliliters (mL) to the nearest 
whole number. This amount is not a recommended amount, but rather is 
only a reference amount to help consumers determine nutrient, alcohol, 
and calorie intake. The single serving size reference amounts for wines 
are:

                       Table 1 to Paragraph (b)(1)
------------------------------------------------------------------------
         For products containing:             a single serving size is:
------------------------------------------------------------------------
At least 7% and not more than 16% alc/vol.  5 fluid ounces (148 mL).
Over 16% and not more than 24% alc/vol....  2.5 fluid ounces (74 mL).
------------------------------------------------------------------------

    (2) Single-serving containers. Wines packaged and sold in 
containers with a net content of less than 200 percent of a single 
serving size reference amount described in this section must be labeled 
as containing a single serving, and a single serving size is the net 
content of the container.
    (3) Multi-serving containers. Products packaged and sold in 
containers with a net content of 200 percent or more of the applicable 
single serving size reference amount described in this section will be 
considered to be in multi-serving containers, and the number of 
servings per container must be labeled to the nearest one-quarter 
serving.
    (c) Percentage of alcohol by volume. The Alcohol Facts statement 
must express the alcohol content as a percentage of alcohol by volume 
to the nearest tenth of a percent, subject to the tolerances set forth 
in Sec.  4.36.
    (d) Alcohol expressed in fluid ounces. The Alcohol Facts statement 
must express the number of U.S. fluid ounces of pure ethyl alcohol per 
serving to the nearest tenth of an ounce. The declaration of alcohol in 
fluid ounces per serving is calculated from the

[[Page 6691]]

percent-by-volume alcohol content declaration. For example, 5 fl oz of 
a beverage with 12 percent alcohol by volume would have 0.6 fl oz of 
pure ethyl alcohol, while 5 fl oz of a beverage with 14 percent alcohol 
by volume would have 0.7 fl oz of pure ethyl alcohol.
    (e) Calories. Calorie statements may be expressed to the nearest 
calorie, or may be rounded to the nearest 10-calorie increment (for 
per-serving amounts above 50 calories) or the nearest 5-calorie 
increment (for per-serving amounts up to 50 calories), subject to the 
tolerances set forth in Sec.  4.114. An amount less than 5 calories may 
be expressed as zero.
    (f) Carbohydrate. (1) The Alcohol Facts statement must express the 
number of grams of total carbohydrates in a serving to the nearest 
gram, except that if a serving contains less than 1 gram, the statement 
``less than 1 gram'' may be used as an alternative, and if the serving 
contains less than 0.5 gram, the content may be expressed as zero.
    (2) The Alcohol Facts statement may optionally express the number 
of grams of total sugars in a serving to the nearest gram, except that 
if a serving contains less than 1 gram, the statement ``less than 1 
gram'' may be used as an alternative, and if the serving contains less 
than 0.5 g of sugar, the content may be expressed as zero.
    (g) Fat. The Alcohol Facts statement must express the number of 
grams of total fat in a serving (with total fat defined as total lipid 
fatty acids and expressed as triglycerides) to the nearest 0.5 (\1/2\) 
gram increment below 5 grams and to the nearest gram increment at or 
above 5 grams. If the serving contains less than 0.5 gram, the content 
may be expressed as zero.
    (h) Protein. The Alcohol Facts statement must express protein 
content in grams per serving to the nearest gram, except that if a 
serving contains less than 1 gram, the statement ``Contains less than 1 
gram'' or ``less than 1 gram'' may be used as an alternative, and if 
the serving contains less than 0.5 gram, the protein content may be 
expressed as zero.


Sec.  4.112  Format for the Alcohol Facts statement.

    The Alcohol Facts statement must be presented in either a panel or 
a linear format, and the presentation must conform to the formatting 
specifications in this section. For wine containers with a net content 
of at least 200 percent and less than 500 percent of the applicable 
single serving size reference amount described in Sec.  4.111, as an 
option, the Alcohol Facts statement may be presented in a dual-column 
panel format, which sets forth the required information per serving and 
per container, as illustrated by paragraph (j) of this section.
    (a) The panel or linear display must be set off within a box by use 
of hairlines with all black or one color type, printed on a contrasting 
background.
    (b) All information within the box must appear in a single, easy-
to-read type style using both upper case and lower case letters. The 
box must be separate and apart from any additional information and the 
information must be readily legible to potential consumers under 
ordinary conditions. The type or printing must be at least 1 millimeter 
in height for containers of 187 mL or less and at least 2 millimeters 
in height for containers of more than 187 mL.
    (c) Bold face is required for the title ``Alcohol Facts'' and for 
the heading ``Amount Per Serving'' and is optional for the headings 
``Alcohol by volume,'' ``Calories,'' ``Carbohydrate,'' ``Sugar'' (if 
used), ``Fat,'' and ``Protein.''
    (d) The Alcohol Facts statement must appear in the panel or linear 
format in the following order:
    (1) Serving size;
    (2) Servings per container;
    (3) Percentage of alcohol by volume;
    (4) U.S. fluid ounces of pure ethyl alcohol per serving. If a panel 
format is used, the U.S. fluid ounces of pure ethyl alcohol per serving 
must be indented directly under the percent-by-volume alcohol content 
declaration (see the example in paragraph (g) of this section);
    (5) Calories;
    (6) Carbohydrate;
    (7) Sugar (if used);
    (7) Fat; and
    (8) Protein.
    (e) The following abbreviations or shortened expressions may be 
used, with or without a period:
    (1) For percentage of alcohol by volume, the percent symbol ``%'', 
``Alcohol by volume'', ``Alc/vol'' or ``Alc by vol'';
    (2) For U.S. fluid ounces, ``fl oz'';
    (3) For grams, ``g'';
    (4) For carbohydrate, ``Carb'';
    (5) For serving, ``Serv.'';
    (6) For milliliter, ``mL''; and
    (7) For amount, ``Amt.''.
    (f) The expression of decimal amounts less than 1 must include a 
zero prior to the decimal point (for example, 0.5 fl oz).
    (g) The following Alcohol Facts statement illustrates an acceptable 
panel display for a 750 mL bottle of wine containing 14 percent alcohol 
by volume.

Figure 1 to Paragraph (g)
[GRAPHIC] [TIFF OMITTED] TP17JA25.102

    (h) The following Alcohol Facts statement illustrates an acceptable 
linear display for a 750 mL bottle of wine containing 14 percent 
alcohol by volume.

[[Page 6692]]

Figure 2 to Paragraph (h)
[GRAPHIC] [TIFF OMITTED] TP17JA25.103

    (i) The following Alcohol Facts statement illustrates an acceptable 
panel display for a 100 mL bottle of wine containing 17 percent alcohol 
by volume. The container has a net content of less than 200 percent of 
a single serving size reference amount and thus is labeled as 
containing a single serving.

[[Page 6693]]

Figure 3 to Paragraph (i)
[GRAPHIC] [TIFF OMITTED] TP17JA25.104

    (j) The following Alcohol Facts statement illustrates an acceptable 
dual-column panel display for a 375 mL bottle of wine containing 14 
percentalcohol by volume.

[[Page 6694]]

Figure 4 to Paragraph (j)
[GRAPHIC] [TIFF OMITTED] TP17JA25.105

Sec.  4.113  Placement of the Alcohol Facts statement.

    The Alcohol Facts statement may be presented in either a horizontal 
or vertical orientation.


Sec.  4.114  Tolerance levels.

    (a) General. The following tolerance levels apply to labeling 
statements of calorie, carbohydrate (including sugar), protein, fat, 
and alcohol content for wines:
    (1) Calorie content. A tolerance of 20 percent either above or 
below the stated calorie content is permitted. For example, a label 
showing 100 calories per serving is acceptable if the product has a 
calorie content of between 80 and 120 calories per serving.
    (2) Carbohydrate (including sugar) and protein content. A tolerance 
of 20 percent either above or below the stated carbohydrate, sugar, and 
protein content is permitted. For example, a label showing 7 grams of 
carbohydrates per serving is acceptable if the product has a 
carbohydrate content of between 5.6 and 8.4 grams per serving.
    (3) Fat content. A tolerance of 20 percent either above or below 
the stated fat content is permitted. For example, a label showing 7 
grams of fat per serving is acceptable if the product has a fat content 
of between 5.6 and 8.4 grams per serving.
    (4) Alcohol content. The tolerances for alcohol content specified 
in Sec.  4.36 apply. The declaration of alcohol in fluid ounces per 
serving is calculated from the percent-by-volume alcohol content 
declaration.
    (b) Publication of analytical methods. TTB will maintain on its 
website (https://www.ttb.gov) information regarding the methods it uses 
to validate calorie, carbohydrate, protein, fat, and alcohol content 
statements.

PART 5--LABELING AND ADVERTISING OF DISTILLED SPIRITS

0
6. The authority citation for part 5 continues to read as follows:

    Authority:  26 U.S.C. 5301, 7805, 27 U.S.C. 205 and 207.

0
7. In Sec.  5.52, add paragraph (e) to read as follows:


Sec.  5.52  Legibility and other requirements for mandatory information 
on labels.

* * * * *
    (e) Alcohol Facts statements. See subpart L of this part for more 
specific requirements that apply to Alcohol Facts statements.
0
8. In Sec.  5.63, revise paragraphs (a)(1) and (2), remove paragraph 
(a)(3), revise paragraphs (b)(1) and (2), and add paragraphs (b)(3) and 
(4) to read as follows:


Sec.  5.63  Mandatory label information.

    (a) * * *
    (1) Brand name, in accordance with Sec.  5.64; and
    (2) Class, type, or other designation, in accordance with subpart I 
of this part.
    (b) * * *
    (1) Name and address of the bottler or distiller, in accordance 
with Sec.  5.66, or the importer, in accordance with Sec.  5.67 or 
Sec.  5.68, as applicable;
    (2) Net contents (which may be blown, embossed, or molded into the 
container as part of the process of manufacturing the container), in 
accordance with Sec.  5.70;
    (3) Alcohol content, in accordance with Sec.  5.65 and subpart L of 
this part; and
    (4) An Alcohol Facts statement, in accordance with subpart L of 
this part.
* * * * *
0
9. In Sec.  5.65, revise paragraph (a) and paragraph (b) introductory 
text to read as follows:


Sec.  5.65  Alcohol content

    (a) General. The alcohol content for distilled spirits must be 
stated as a percentage of alcohol by volume and must appear in an 
Alcohol Facts statement in accordance with the requirements of subpart 
L of this part. Products that contain a significant amount of material, 
such as solid fruit, that may absorb spirits after bottling must state 
the alcohol content at the time of bottling as follows: ``Bottled at 
__percent alcohol by volume.'' An additional statement of alcohol 
content as a percentage of alcohol by volume may appear on any label 
affixed to the container.
    (b) How the alcohol content must be expressed. The following rules 
apply to additional statements of alcohol content that appear on the 
label, other than the required statement in an Alcohol Facts statement:
* * * * *
0
10. Add subpart L to read as follows:

Subpart L--Alcohol Facts Statement

Sec.
5.211 Alcohol Facts statement.
5.212 Format for the Alcohol Facts statement.
5.213 Placement of the Alcohol Facts statement.
5.214 Tolerance levels.

Subpart L--Alcohol Facts Statement


Sec.  5.211  Alcohol Facts statement.

    (a) General. The Alcohol Facts statement required under Sec.  
5.63(b)(4) must include the following information, and may not include 
additional information, except as provided in this section:
    (1) The single serving size, as defined in paragraph (b) of this 
section;
    (2) The number of servings per container;

[[Page 6695]]

    (3) Alcohol content as a percentage of alcohol by volume;
    (4) The number of fluid ounces of pure ethyl alcohol per serving;
    (5) The number of calories per serving; and
    (6) The number, in grams per serving, of carbohydrates, fat, and 
protein.
    (b) Single serving size and servings per container--(1) Definition. 
The term ``single serving size'' or ``serving size'' means an amount of 
the distilled spirits customarily consumed as a single serving, 
expressed in U.S. fluid ounces and, in parentheses, in milliliters 
(mL), to the nearest whole number. This amount is not a recommended 
amount, but rather is only a reference amount to help consumers 
determine nutrient, alcohol, and calorie intake. The single serving 
size reference amounts for distilled spirits are:

                       Table 1 to Paragraph (b)(1)
------------------------------------------------------------------------
         For products containing:             a single serving size is:
------------------------------------------------------------------------
Not more than 7% alc/vol..................  12 fluid ounces (355 mL).
Over 7% and not more than 16% alc/vol.....  5 fluid ounces (148 mL).
Over 16% and not more than 24% alc/vol....  2.5 fluid ounces (74 mL).
Over 24% alc/vol..........................  1.5 fluid ounces (44 mL) or
                                             50 mL for a 50 mL
                                             container.
------------------------------------------------------------------------

    (2) Single-serving containers. Distilled spirits packaged and sold 
in containers with a net content of less than 200 percent of a single 
serving size reference amount described in this section must be labeled 
as containing a single serving, and a single serving size is the net 
content of the container.
    (3) Multi-serving containers. Products packaged and sold in 
containers with a net content of 200 percent or more of the applicable 
single serving size reference amount described in this section will be 
considered to be in multi-serving containers, and the number of 
servings per container must be labeled to the nearest one-quarter 
serving.
    (c) Percentage of alcohol by volume. The Alcohol Facts statement 
must express the alcohol content as a percentage of alcohol by volume 
to the nearest tenth of a percent, subject to the tolerances set forth 
in Sec.  5.65(c). Products that contain a significant amount of 
material, such as solid fruit, that may absorb spirits after bottling 
must state the alcohol content at the time of bottling as follows: 
``Bottled at __percent alcohol by volume.'' An optional statement of 
proof may also be included, as set forth in Sec.  5.212(d)(4), but only 
if it is immediately adjacent to the percent-by-volume alcohol content 
declaration.
    (d) Alcohol expressed in fluid ounces. The Alcohol Facts statement 
must express the number of U.S. fluid ounces of pure ethyl alcohol per 
serving to the nearest tenth of an ounce. The declaration of alcohol in 
fluid ounces per serving is calculated from the percent-by-volume 
alcohol content declaration. For example, 5 fl oz of a beverage with 12 
percent alcohol by volume would have 0.6 fl oz of pure ethyl alcohol, 
while 5 fl oz of a beverage with 14 percent alcohol by volume would 
have 0.7 fl oz of pure ethyl alcohol.
    (e) Calories. Calorie statements may be expressed to the nearest 
calorie, or may be rounded to the nearest 10-calorie increment (for 
per-serving amounts above 50 calories) or the nearest 5-calorie 
increment (for per-serving amounts up to 50 calories), subject to the 
tolerances set forth in Sec.  5.214. An amount less than 5 calories may 
be expressed as zero.
    (f) Carbohydrate. (1) The Alcohol Facts statement must express the 
number of grams of total carbohydrates in a serving to the nearest 
gram, except that if a serving contains less than 1 gram, the statement 
``less than 1 gram'' may be used as an alternative, and if the serving 
contains less than 0.5 gram, the content may be expressed as zero.
    (2) The Alcohol Facts statement may optionally express the number 
of grams of total sugars in a serving to the nearest gram, except that 
if a serving contains less than 1 gram, the statement ``less than 1 
gram'' may be used as an alternative, and if the serving contains less 
than 0.5 g of sugar, the content may be expressed as zero.
    (g) Fat. The Alcohol Facts statement must express the number of 
grams of total fat in a serving (with total fat defined as total lipid 
fatty acids and expressed as triglycerides) to the nearest 0.5 (\1/2\) 
gram increment below 5 grams and to the nearest gram increment at or 
above 5 grams. If the serving contains less than 0.5 gram, the content 
may be expressed as zero.
    (h) Protein. The Alcohol Facts statement must express protein 
content in grams per serving to the nearest gram, except that if a 
serving contains less than 1 gram, the statement ``Contains less than 1 
gram'' or ``less than 1 gram'' may be used as an alternative, and if 
the serving contains less than 0.5 gram, the protein content may be 
expressed as zero.


Sec.  5.212  Format for the Alcohol Facts statement.

    The Alcohol Facts statement must be presented in either a panel or 
a linear format, and the presentation must conform to the formatting 
specifications in this section. For distilled spirits containers with a 
net content of at least 200 percent and less than 500 percent of the 
applicable single serving size reference amount described in Sec.  
5.211, as an option, the Alcohol Facts statement may be presented in a 
dual-column panel which sets forth the required information per serving 
and per container, as illustrated by paragraph (i) of this section.
    (a) The panel or linear display must be set off within a box by use 
of hairlines with all black or one color type, printed on a contrasting 
background.
    (b) All information within the box must appear in a single, easy-
to-read type style using both upper case and lower case letters. The 
type or printing must be at least 1 millimeter in height for containers 
of 200 mL or less and at least 2 millimeters in height for containers 
of more than 200 mL.
    (c) Bold face is required for the title ``Alcohol Facts'' and for 
the heading ``Amount Per Serving,'' and is optional for the headings 
``Alcohol by volume,'' ``Calories,'' ``Carbohydrate,'' ``Sugar'' (if 
used), ``Fat,'' and ``Protein.''
    (d) The Alcohol Facts statement must appear in the panel or linear 
format in the following order:
    (1) Serving size;
    (2) Servings per container;
    (3) Percentage of alcohol by volume;
    (4) Optional statement of alcohol content in degrees of proof, 
which may only be presented in parentheses following the percentage of 
alcohol by volume declaration in the Alcohol Facts statement when 
displayed in a linear format. If a panel format is used, the statement 
of proof must be indented directly under the percent-by-volume alcohol 
content declaration (see the example in paragraph (g) of this section);
    (5) U.S. fluid ounces of pure ethyl alcohol per serving. If a panel 
format is used, the U.S. fluid ounces of pure ethyl alcohol per serving 
must be indented directly under the percent-by-volume alcohol content 
declaration, or under the optional proof statement if that is used (see 
the example in paragraph (g) of this section);
    (6) Calories;
    (7) Carbohydrate;
    (8) Sugar (if used);
    (9) Fat; and
    (10) Protein.

[[Page 6696]]

    (e) The following abbreviations or shortened expressions may be 
used, with or without a period:
    (1) For percentage of alcohol by volume, the percent symbol ``%'', 
``Alcohol by volume'', ``Alc/vol'' or ``Alc by vol'';
    (2) For U.S. fluid ounces, ``fl oz'';
    (3) For grams, ``g'';
    (4) For carbohydrate, ``Carb'';
    (5) For serving, ``Serv.'';
    (6) For milliliter, ``mL''; and
    (7) For amount, ``Amt.''.
    (f) The expression of decimal amounts less than 1 must include a 
zero prior to the decimal point (for example, 0.5 fl oz).
    (g) The following Alcohol Facts statement illustrates an acceptable 
panel display for a 750 mL bottle of distilled spirits containing 40 
percent alcohol by volume, and includes the optional statement of 
proof.

Figure 1 to Paragraph (g)
[GRAPHIC] [TIFF OMITTED] TP17JA25.106

    (h) The following Alcohol Facts statement illustrates an acceptable 
linear display for a 50 mL bottle of distilled spirits containing 40 
percent alcohol by volume and includes the optional statement of proof.

[[Page 6697]]

Figure 2 to Paragraph (h)
[GRAPHIC] [TIFF OMITTED] TP17JA25.107

    (i) The following Alcohol Facts statement illustrates an acceptable 
dual-column panel display for a 100 mL bottle of distilled spirits 
containing 40 percent alcohol by volume.

[[Page 6698]]

Figure 3 to Paragraph (i)
[GRAPHIC] [TIFF OMITTED] TP17JA25.108

Sec.  5.213  Placement of the Alcohol Facts statement.

    The Alcohol Facts statement may be presented in either a horizontal 
or vertical orientation.


Sec.  5.214  Tolerance levels.

    (a) General. The following tolerance levels apply to labeling 
statements of calorie, carbohydrate (including sugar), protein, fat, 
and alcohol content for distilled spirits:
    (1) Calorie content. A tolerance of 20 percent either above or 
below the stated calorie content is permitted. For example, a label 
showing 100 calories per serving is acceptable if the product has a 
calorie content of between 80 and 120 calories per serving.
    (2) Carbohydrate (including sugar) and protein content. A tolerance 
of 20 percent either above or below the stated carbohydrate, sugar, and 
protein content is permitted. For example, a label showing 7 grams of 
carbohydrates per serving is acceptable if the product has a 
carbohydrate content of between 5.6 and 8.4 grams per serving.
    (3) Fat content. A tolerance of 20 percent either above or below 
the stated fat content is permitted. For example, a label showing 7 
grams of fat per serving is acceptable if the product has a fat content 
of between 5.6 and 8.4 grams per serving.
    (4) Alcohol content. The tolerances for alcohol content specified 
in Sec.  5.65(c) apply. The declaration of alcohol in fluid ounces per 
serving is calculated from the percent-by-volume alcohol content 
declaration.
    (b) Publication of analytical methods. TTB will maintain on its 
website (https://www.ttb.gov) information regarding the methods it uses 
to validate calorie, carbohydrate, protein, fat, and alcohol content 
statements.

PART 7--LABELING AND ADVERTISING OF MALT BEVERAGES

0
11. The authority citation for part 7 continues to read as follows:

    Authority:  27 U.S.C. 205 and 207.

0
12. In Sec.  7.52, add paragraph (e) to read as follows:


Sec.  7.52  Legibility and other requirements for mandatory information 
on labels.

* * * * *
    (e) Alcohol Facts statements. See subpart L of this part for more 
specific requirements that apply to Alcohol Facts statements.
0
13. In Sec.  7.53, revise paragraph (b) to read as follows:


Sec.  7.53  Type size of mandatory information and alcohol content 
statements.

* * * * *
    (b) Maximum type size optional alcohol content statements. (1) 
Containers of more than 40 fluid ounces. An alcohol content statement 
(other than one required to appear in an Alcohol Facts statement under 
subpart L of this part) may not appear in script, type, or printing 
that is more than four millimeters in height on containers of malt 
beverages of more than 40 fluid ounces.
    (2) Containers of 40 fluid ounces or less. An alcohol content 
statement (other than one required to appear in an Alcohol Facts 
statement under subpart L of this part) may not appear in script, type, 
or printing that is more than three millimeters in height on containers 
of malt beverages of 40 fluid ounces or less.
0
14. In Sec.  7.63, revise paragraphs (a)(3) through (5) and add 
paragraph (a)(6) to read as follows:


Sec.  7.63  Mandatory label information.

    (a) * * *
    (3) Alcohol content, in accordance with Sec.  7.65 and subpart L of 
this part;
    (4) Name and address of the bottler or importer (which may be 
blown, embossed, or molded into the container as part of the process of 
manufacturing the container), in accordance with Sec.  7.66, Sec.  
7.67, or Sec.  7.68, as applicable;
    (5) Net contents (which may be blown, embossed, or molded into the 
container as part of the process of manufacturing the container), in 
accordance with Sec.  7.70; and
    (6) An Alcohol Facts statement, in accordance with subpart L of 
this part.
* * * * *
0
15. Revise Sec.  7.65 to read as follows:


Sec.  7.65  Alcohol content

    (a) Alcohol content in Alcohol Facts statement. An alcohol content 
statement must appear in an Alcohol Facts statement in accordance with 
the requirements of subpart L of this part, unless prohibited by State 
law.
    (b) Additional alcohol content statements elsewhere on the label. 
The following rules apply to additional statements of alcohol content 
that appear on the label, other than the required statement in an 
Alcohol Facts statement.
    (1) General. An additional statement of alcohol content must be 
expressed as a percentage of alcohol by volume and may appear on any 
label affixed to the container. Other truthful, accurate, and specific 
factual representations of alcohol content, such as alcohol by weight, 
may also be made, as long as they appear together with, and as part of, 
a statement of alcohol content as a percentage of alcohol by volume.
    (i) The alcohol content statement must be expressed in one of the 
following formats:
    (A) ``Alcohol __percent by volume'';
    (B) ``__percent alcohol by volume''; or

[[Page 6699]]

    (C) ``Alcohol by volume: __percent.''
    (ii) Any of the words or symbols may be enclosed in parentheses and 
authorized abbreviations may be used with or without a period. The 
alcohol content statement does not have to appear with quotation marks.
    (2) Optional abbreviations. The statements listed in paragraph 
(b)(1) of this section must appear as shown, except that the following 
abbreviations may be used: Alcohol may be abbreviated as ``alc''; 
percent may be represented by the percent symbol ``%''; alcohol and 
volume may be separated by a slash ``/'' in lieu of the word ``by''; 
and volume may be abbreviated as ``vol''.
    (3) Examples. The following are examples of alcohol content 
statements that comply with the requirements of paragraph (b) of this 
part:
    (i) ``4.2% alc/vol'';
    (ii) ``Alc. 4.0 percent by vol.'';
    (iii) ``Alc 4% by vol''; and
    (iv) ``5.9% Alcohol by Volume.''
    (c) Tolerance levels. A tolerance of one percentage point is 
permitted, either above or below the stated alcohol content, for malt 
beverages containing 0.5 percent or more alcohol by volume. However, 
any malt beverage that is labeled as containing 0.5 percent or more 
alcohol by volume may not contain less than 0.5 percent alcohol by 
volume, regardless of any tolerance. The tolerance provided by this 
paragraph does not apply in determining compliance with the provisions 
of Sec.  7.5 regarding the percentage of alcohol derived from added 
nonbeverage flavors and other nonbeverage ingredients containing 
alcohol. For malt beverages containing less than 0.5 percent alcohol by 
volume, the actual alcohol content may be less than, but may not 
exceed, the labeled alcohol content.
    (d) Low alcohol and reduced alcohol. The terms ``low alcohol'' and 
``reduced alcohol'' may be used only on malt beverages containing less 
than 2.5 percent alcohol by volume.
    (e) Non-alcoholic. The term ``non-alcoholic'' may be used on malt 
beverages, provided the statement ``contains less than 0.5 percent (or 
.5%) alcohol by volume'' appears immediately adjacent to it, in readily 
legible printing and on a completely contrasting background.
    (f) Alcohol free. A malt beverage may not be labeled with an 
alcohol content of 0.0 percent alcohol by volume, unless it is also 
labeled as ``alcohol free'' and contains no alcohol. The term ``alcohol 
free'' may be used only on malt beverages containing no alcohol. No 
tolerances are permitted for ``alcohol free'' malt beverages.
0
16. Add subpart L to read as follows:

Subpart L--Alcohol Facts Statement

Sec.
7.211 Alcohol Facts statement.
7.212 Format for the Alcohol Facts statement.
7.213 Placement of the Alcohol Facts statement.
7.214 Tolerance levels.

Subpart L--Alcohol Facts Statement


Sec.  7.211  Alcohol Facts statement.

    (a) General. The Alcohol Facts statement required under Sec.  
7.63(b)(6) must include the following information, and may not include 
additional information, except as provided in this section:
    (1) The single serving size, as defined in paragraph (b) of this 
section;
    (2) The number of servings per container;
    (3) The alcohol content, under the conditions of paragraph (c) of 
this section;
    (4) The number of fluid ounces of pure ethyl alcohol per serving, 
when required by paragraph (d) of this section;
    (5) The number of calories per serving; and
    (6) The number, in grams per serving, of carbohydrates, fat, and 
protein.
    (b) Single serving size and servings per container--(1) Definition. 
The term ``single serving size'' or ``serving size'' means an amount of 
the malt beverage customarily consumed as a single serving, expressed 
in U.S. fluid ounces and, in parentheses, in milliliters (mL), to the 
nearest whole number. This amount is not a recommended amount, but 
rather is only a reference amount to help consumers determine nutrient, 
alcohol, and calorie intake. The single serving size reference amounts 
for malt beverages are:

                       Table 1 to Paragraph(b)(1)
------------------------------------------------------------------------
         For products containing:             a single serving size is:
------------------------------------------------------------------------
Not more than 7% alc/vol..................  12 fluid ounces (355 mL).
Over 7% and not more than 16% alc/vol.....  5 fluid ounces (148 mL).
Over 16% and not more than 24% alc/vol....  2.5 fluid ounces (74 mL).
Over 24% alc/vol..........................  1.5 fluid ounces (44 mL).
------------------------------------------------------------------------

    (2) Single-serving containers. Malt beverages packaged and sold in 
containers with a net content of less than 200 percent of a single 
serving size reference amount described in this section must be labeled 
as containing a single serving, and a single serving size is the net 
content of the container.
    (3) Multi-serving containers. Products packaged and sold in 
containers with a net content of 200 percent or more of the applicable 
single serving size reference amount described in this section will be 
considered to be in multi-serving containers, and the number of 
servings per container must be labeled to the nearest one-quarter 
serving.
    (c) Alcohol content. For malt beverages with an alcohol content of 
at least 0.5 percent alcohol by volume, the Alcohol Facts statement 
must include the alcohol content as a percentage of alcohol by volume 
rounded to the nearest tenth of a percent, subject to the tolerances 
set forth in Sec.  7.65(c). For malt beverages containing less than 0.5 
percent alcohol by volume, alcohol content may be expressed in the 
Alcohol Facts statement either as a percentage of alcohol by volume, or 
by use of the designation ``non-alcoholic'' or ``alcohol free'' in 
accordance with the tolerances and other conditions set forth in Sec.  
7.65(c), (e), and (f).
    (d) Alcohol expressed in fluid ounces. For malt beverages with an 
alcohol content of at least 0.5 percent alcohol by volume, the Alcohol 
Facts statement must express the number of U.S. fluid ounces of pure 
ethyl alcohol per serving to the nearest tenth of an ounce. The 
declaration of alcohol in fluid ounces per serving is calculated from 
the percent-by-volume alcohol content declaration. For example, 5 fl oz 
of a beverage with 12 percent alcohol by volume would have 0.6 fl oz of 
pure ethyl alcohol, while 5 fl oz of a beverage with 14 percent alcohol 
by volume would have 0.7 fl oz of pure ethyl alcohol.
    (e) Calories. Calorie statements may be expressed to the nearest 
calorie, or may be rounded to the nearest 10-calorie increment (for 
per-serving amounts above 50 calories) or the nearest 5-calorie 
increment (for per-serving amounts up to 50 calories), subject to the 
tolerances set forth in Sec.  7.214. An amount less than 5 calories may 
be expressed as zero.
    (f) Carbohydrate. (1) The Alcohol Facts statement must express the 
number of grams of total carbohydrates in a serving to the nearest 
gram, except that if a serving contains less than 1 gram, the statement 
``less than 1 gram'' may be used as an alternative, and if the serving 
contains less than 0.5 gram, the content may be expressed as zero.

[[Page 6700]]

    (2) The Alcohol Facts statement may optionally express the number 
of grams of total sugars in a serving to the nearest gram, except that 
if a serving contains less than 1 gram, the statement ``less than 1 
gram'' may be used as an alternative, and if the serving contains less 
than 0.5 g of sugar, the content may be expressed as zero.
    (g) Fat. The Alcohol Facts statement must express the number of 
grams of total fat in a serving (with total fat defined as total lipid 
fatty acids and expressed as triglycerides) to the nearest 0.5 (\1/2\) 
gram increment below 5 grams and to the nearest gram increment at or 
above 5 grams. If the serving contains less than 0.5 gram, the content 
may be expressed as zero.
    (h) Protein. The Alcohol Facts statement must express protein 
content in grams per serving to the nearest gram, except that if a 
serving contains less than 1 gram, the statement ``Contains less than 1 
gram'' or ``less than 1 gram'' may be used as an alternative, and if 
the serving contains less than 0.5 gram, the protein content may be 
expressed as zero.


Sec.  7.212  Format for the Alcohol Facts statement.

    The Alcohol Facts statement must be presented in either a panel or 
a linear format, and the presentation must conform to the formatting 
specifications in this section. For malt beverage containers with a net 
content of at least 200 percent and less than 500 percent of the 
applicable single serving size reference amount described in Sec.  
7.211, as an option, the Alcohol Facts statement may be presented in a 
dual-column panel which sets forth the required information per serving 
and per container, as illustrated by paragraph (k) of this section.
    (a) The panel or linear display must be set off within a box by use 
of hairlines with all black or one color type, printed on a contrasting 
background.
    (b) All information within the box must appear in a single, easy-
to-read type style using both upper case and lower case letters. The 
type or printing must be at least 1 millimeter in height for containers 
of \1/2\ pint (8 U.S. fluid ounces or 237 mL) or less and no smaller 
than 2 millimeters in height for containers of more than \1/2\ pint (8 
U.S. fluid ounces or 237 mL).
    (c) Bold face is required for the title ``Alcohol Facts'' and for 
the heading ``Amount Per Serving'' and is optional for the headings 
``Alcohol by volume,'' ``Calories,'' ``Carbohydrate,'' ``Sugar'' (if 
used), ``Fat,'' and ``Protein.''
    (d) The Alcohol Facts statement must appear in the panel or linear 
format in the following order:
    (1) Serving size;
    (2) Servings per container;
    (3) Percentage of alcohol by volume;
    (4) U.S. fluid ounces of pure ethyl alcohol per serving. If a panel 
format is used, the U.S. fluid ounces of pure ethyl alcohol per serving 
must be indented directly under the percent-by-volume alcohol content 
declaration (see the example in paragraph (g) of this section);
    (5) Calories;
    (6) Carbohydrate;
    (7) Sugar (if used);
    (8) Fat; and
    (9) Protein.
    (e) The following abbreviations or shortened expressions may be 
used, with or without a period:
    (1) For percentage of alcohol by volume, the percent symbol ``%'', 
``Alcohol by volume'', ``Alc/vol'' or ``Alc by vol'';
    (2) For U.S. fluid ounces, ``fl oz'';
    (3) For grams, ``g'';
    (4) For carbohydrate, ``Carb'';
    (5) For serving, ``Serv.'';
    (6) For milliliter, ``mL''; and
    (7) For amount, ``Amt.''.
    (f) The expression of decimal amounts less than 1 must include a 
zero prior to the decimal point (for example, 0.5 fl oz).
    (g) The following Alcohol Facts statement illustrates an acceptable 
panel display for a 24 fluid ounce bottle of a malt beverage containing 
5 percent alcohol by volume.

[[Page 6701]]

Figure 1 to Paragraph (g)
[GRAPHIC] [TIFF OMITTED] TP17JA25.109

    (h) The following Alcohol Facts statement illustrates an acceptable 
panel display for a 12 fluid ounce bottle of a non-alcoholic malt 
beverage containing less than 0.5 percent alcohol by volume.

[[Page 6702]]

Figure 2 to Paragraph (h)
[GRAPHIC] [TIFF OMITTED] TP17JA25.110

    (i) The following Alcohol Facts statement illustrates an acceptable 
panel display for an 18 fluid ounce bottle of a malt beverage 
containing 5 percent alcohol by volume. The container has a net content 
of less than 200 percent of a single serving size reference amount and 
thus is labeled as containing a single serving.

[[Page 6703]]

Figure 3 to Paragraph (i)
[GRAPHIC] [TIFF OMITTED] TP17JA25.111

    (j) The following Alcohol Facts statement illustrates an acceptable 
linear display for a 12 fluid ounce can of a malt beverage containing 4 
percent alcohol by volume.

[[Page 6704]]

Figure 4 to Paragraph (j)
[GRAPHIC] [TIFF OMITTED] TP17JA25.112

    (k) The following Alcohol Facts statement illustrates an acceptable 
dual-column panel display for a 24 fluid ounce can of a malt beverage 
containing 12 percent alcohol by volume.

[[Page 6705]]

Figure 5 to Paragraph (k)
[GRAPHIC] [TIFF OMITTED] TP17JA25.113

Sec.  7.213  Placement of the Alcohol Facts statement.

    The Alcohol Facts statement may be presented in either a horizontal 
or vertical orientation.


Sec.  7.214  Tolerance levels.

    (a) General. The following tolerance levels apply to labeling 
statements of calorie, carbohydrate (including sugar), protein, fat, 
and alcohol content for malt beverages:
    (1) Calorie content. A tolerance of 20 percent either above or 
below the stated calorie content is permitted. For example, a label 
showing 100 calories per serving is acceptable if the product has a 
calorie content of between 80 and 120 calories per serving.
    (2) Carbohydrate (including sugar) and protein content. A tolerance 
of 20 percent either above or below the stated carbohydrate, sugar, and 
protein content is permitted. For example, a label showing 7 grams of 
carbohydrates per serving is acceptable if the product has a 
carbohydrate content of between 5.6 and 8.4 grams per serving.
    (3) Fat content. A tolerance of 20 percent either above or below 
the stated fat content is permitted. For example, a label showing 7 
grams of fat per serving is acceptable if the product has a fat content 
of between 5.6 and 8.4 grams per serving.
    (4) Alcohol content. The tolerances for alcohol content specified 
in Sec.  7.65 apply. The declaration of alcohol in fluid ounces per 
serving is calculated from the percent-by-volume alcohol content 
declaration.
    (b) Publication of analytical methods. TTB will maintain on its 
website (https://www.ttb.gov) information regarding the methods it uses 
to validate calorie, carbohydrate, protein, fat, and alcohol content 
statements.

PART 24--WINE

0
17. The authority citation for part 24 continues to read as follows:

    Authority:  5 U.S.C. 552(a); 26 U.S.C. 5001, 5008, 5041, 5042, 
5044, 5061, 5062, 5121, 5122-5124, 5173, 5206, 5214, 5215, 5351, 
5353, 5354, 5356, 5357, 5361, 5362, 5364-5373, 5381-5388, 5391, 
5392, 5511, 5551, 5552, 5661, 5662, 5684, 6065, 6091, 6109, 6301, 
6302, 6311, 6651, 6676, 7302, 7342, 7502, 7503, 7606, 7805, 7851; 31 
U.S.C. 9301, 9303, 9304, 9306.

0
18. In Sec.  24.257, revise paragraph (a)(3) to read as follows:


Sec.  24.257  Labeling wine containers.

    (a) * * *
    (3) The alcohol content as a percentage of alcohol by volume. For 
wines with 7 percent or more alcohol by volume, the tolerance levels 
set forth in Sec.  4.36 of this chapter apply. For wines with less than 
7 percent alcohol by volume stated on the label, an alcohol content 
tolerance of plus or minus 0.75 percentage points is allowed; and
* * * * *

PART 25--BEER

0
19. The authority citation for part 25 continues to read as follows:

    Authority:  19 U.S.C. 81c; 26 U.S.C. 5002, 5051-5054, 5056, 
5061, 5121, 5122-5124, 5222, 5401-5403, 5411-5417, 5551, 5552, 5555, 
5556, 5671, 5673, 5684, 6011, 6061, 6065, 6091, 6109, 6151, 6301, 
6302, 6311, 6313, 6402, 6651, 6656, 6676, 6806, 7342, 7606, 7805; 31 
U.S.C. 9301, 9303-9308.

0
20. In Sec.  25.141, amend paragraph (a) by adding two sentences prior 
to the last sentence to read as follows:


Sec.  25.141  Barrels and kegs.

    (a) * * * The barrel or keg must also show by label the alcohol 
content expressed as a percentage of alcohol by volume, rounded to the 
nearest tenth of a percentage point. A tolerance of one percentage 
point is permitted, either above or below the stated percentage of 
alcohol by volume, except that neither the labeled or actual alcohol 
content may be less than 0.5 percent alcohol by volume, regardless of 
any tolerance. * * *
* * * * *
0
21. In Sec.  25.142, amend paragraph (a) by adding two sentences prior 
to the last sentence to read as follows:


Sec.  25.142  Bottles.

    (a) * * * The bottle must also show by label the alcohol content 
expressed as a percentage of alcohol by volume, rounded to the nearest 
tenth of a percentage point. A tolerance of one percentage point is 
permitted, either above or below the stated percentage of alcohol by 
volume; except that neither the labeled or actual alcohol content may 
be less than 0.5 percent alcohol by volume, regardless of any 
tolerance. * * *
* * * * *

PART 27--IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER

0
22. The authority citation for part 27 continues to read as follows:

    Authority: 5 U.S.C. 552(a), 19 U.S.C. 81c, 1202; 26 U.S.C. 5001, 
5007, 5008, 5010, 5041, 5051, 5054, 5061, 5121, 5122-5124, 5201, 
5205, 5207, 5232, 5273, 5301, 5313, 5382, 5555, 6038E, 6065, 6109, 
6302, 7805.

0
23. In Sec.  27.59, remove paragraph (a), redesignate paragraph (b) as 
paragraph (d), add new paragraphs (a) and (b), and add paragraph (c) to 
read as follows:


Sec.  27.59  Wines.

    (a) Label requirements. Each container of imported wine shall be 
marked or labeled with the following information:
    (1) The name and address of the importer;

[[Page 6706]]

    (2) The brand name, if different from above;
    (3) The alcohol content expressed as a percentage of alcohol by 
volume. For wines with 7 percent or more alcohol by volume, the 
tolerance levels set forth in Sec.  4.36 of this chapter apply. For 
imported wines with less than 7 percent alcohol by volume, an alcohol 
content tolerance of plus or minus 0.75 percentage points is allowed;
    (4) The kind of wine, in accordance with the standards set forth in 
Sec.  24.257 of this chapter; and
    (5) The net contents of the container, unless the net content is 
permanently marked on the container as provided in 27 CFR part 4.
    (b) Federal Alcohol Administration Act requirements. All imported 
wines containing not less than 7 percent and not more than 24 percent 
of alcohol by volume are required to be packaged, marked, branded, and 
labeled in conformity with the Federal Alcohol Administration Act (FAA 
Act) and regulations promulgated thereunder (27 CFR part 4), prior to 
their removal from customs custody. Containers of imported wine bottled 
or packaged after tax payment and withdrawal from customs custody are 
required to be covered by a certificate of label approval or a 
certificate of exemption from label approval on TTB Form 5100.31 issued 
pursuant to the FAA Act and regulations promulgated thereunder (27 CFR 
part 4).
    (c) Customs requirements. Imported containers of wine are required 
also to be marked, branded and labeled in accordance with customs 
regulations (19 CFR parts 11 and 12).
* * * * *
0
24. Revise Sec.  27.60 to read as follows:


Sec.  27.60  Beer.

    (a) Label requirements. Each container of beer shall be marked or 
labeled with the following information: the name and address of the 
importer, the net contents of the container, the nature of the product 
(such as beer, ale, porter, or stout), and the alcohol content, 
expressed as a percentage of alcohol by volume.
    (b) Federal Alcohol Administration Act requirements. All imported 
malt beverages are required to be released from customs custody in 
conformity with the Federal Alcohol Administration Act (FAA Act) and 
regulations thereunder. The regulations under the FAA Act on the 
labeling and advertising of malt beverages may be found in 27 CFR part 
7.
    (c) Customs requirements. Imported containers of beer are required 
to be marked and labeled in accordance with customs regulations (19 CFR 
parts 11 and 12).

    Signed: January 10, 2025.
Mary G. Ryan,
Administrator.

    Approved: January 10, 2025.
Aviva Aron-Dine,
Deputy Assistant Secretary (Tax Policy).
[FR Doc. 2025-00957 Filed 1-16-25; 8:45 am]
BILLING CODE 4810-31-P