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) 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.

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3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 19 September 2013

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• Introduced in Senate (PDF)

  Introduced in Senate · EN · 19 September 2013

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• Introduced in Senate

  summary · EN · 19 September 2013

  Open at official source

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