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H.R. 2921 (113th): CIDER Act

The text of the bill below is as of Aug 1, 2013 (Introduced). The bill was not enacted into law.



1st Session

H. R. 2921


August 1, 2013

(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.


Short title

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


Modification of hard cider definition


In general

Section 5041 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:


Hard cider

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.



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.


Effective date

The amendments made by this section shall apply to wine removed after September 30, 2014.