CIDER Act

Cider Industry Deserves Equal Regulation Act or the CIDER Act - Amends the Internal Revenue to revise the definition of "hard cider," for purposes of the excise tax on distilled spirits, wines, and beer, to mean any wine: (1) the carbonation level of which does not exceed 6.4 grams per liter; (2) which is derived primarily from apples, apple juice concentrate and water, pears, or pear juice concentrate and water; (3) which contains no fruit product or fruit flavoring other than apple or pear; and (4) which contains at least one-half of 1% and less than 8.5% alcohol by volume.

[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2921 Introduced in House (IH)]

113th CONGRESS
  1st Session
                                H. R. 2921

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


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             August 1, 2013

Mr. Blumenauer (for himself and Mr. Collins of New York) introduced the 
 following bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


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

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Cider Industry Deserves Equal 
Regulation Act'' or the ``CIDER Act''.

SEC. 2. MODIFICATION OF HARD CIDER DEFINITION.

    (a) In General.--Section 5041 of the Internal Revenue Code of 1986 
is amended by adding at the end the following new subsection:
    ``(g) Hard Cider.--For purposes of this section, the term `hard 
cider' means any wine--
            ``(1) the carbonation level of which does not exceed 6.4 
        grams per liter,
            ``(2) which is derived primarily from apples, apple juice 
        concentrate and water, pears, or pear juice concentrate and 
        water,
            ``(3) which contains no fruit product or fruit flavoring 
        other than apple or pear, and
            ``(4) which contains at least one-half of 1 percent and 
        less than 8.5 percent alcohol by volume.''.
    (b) Conforming Amendment.--Paragraph (6) of section 5041(b) of such 
Code is amended by striking ``which is a still wine'' and all that 
follows through ``alcohol by volume''.
    (c) Effective Date.--The amendments made by this section shall 
apply to wine removed after September 30, 2014.
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