H. R. 2921
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
To amend the Internal Revenue Code of 1986 to modify the taxation of hard cider.
This Act may be cited as the
Cider Industry Deserves Equal
Modification of hard cider definition
Section 5041 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:
For purposes of this section, the term hard cider means any wine—
the carbonation level of which does not exceed 6.4 grams per liter,
which is derived primarily from apples, apple juice concentrate and water, pears, or pear juice concentrate and water,
which contains no fruit product or fruit flavoring other than apple or pear, and
which contains at least one-half of 1 percent and less than 8.5 percent alcohol by volume.
Paragraph (6) of section 5041(b) of such Code is
amended by striking
which is a still wine and all that follows
alcohol by volume.
The amendments made by this section shall apply to wine removed after September 30, 2014.