Cider Investment and Development through Excise Tax Reduction (CIDER) Act

Summary

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) containing not more than .64 gram of carbon dioxide per hundred milliliters of wine (subject to necessary tolerances); (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.

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3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 22 May 2015

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• Introduced in Senate (PDF)

  Introduced in Senate · EN · 22 May 2015

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• Introduced in Senate

  summary · EN · 22 May 2015

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