- Not enactedThe President has not signed this bill
- The house has not voted
- The senate has not voted
Senate Committee on FinanceIntroducedSeptember 19th, 2013
- senate Committees
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Cider Investment and Development through Excise Tax Reduction (CIDER) Act
A bill to amend the Internal Revenue Code of 1986 to modify the types of wines taxed as hard cider.
Cider Investment and Development through Excise Tax Reduction (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 a 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, 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.