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HR 159 105th Congress House

To amend the Internal Revenue Code of 1986 to clarify the excise tax treatment of draft cider.

Introduced: January 7, 1997 See on congress.gov
Taxation Agriculture and FoodAlcohol taxAlcoholic beveragesApples
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BeveragesCommerceSmall businessTax creditsTax ratesWine
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This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 7, 1997
Referred to the House Committee on Ways and Means.
Jan 7, 1997
Sponsor introductory remarks on measure. (CR E17)
Jan 7, 1997
Introduced in House
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 Latest action January 7, 1997

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to specify the rate of tax on draft cider containing certain percentages of alcohol. Excludes the tax from the credit for small domestic producers.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Democratic 1 Republican 1
DUNN, JENNIFER
· Jun 5, 1997
HOUGHTON, AMO
· May 1, 1997
 R
Graham, Lindsey
South Carolina · Apr 15, 1997
 D
Neal, Richard E.
Massachusetts · Jan 7, 1997
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 159: To amend the Internal Revenue Code of 1986 to clarify the excise tax treatment of draft cider.. 105th Congress. Open America. https://openamerica.io/bill/105-HR-159/
MLA
"H.R. 159: To amend the Internal Revenue Code of 1986 to clarify the excise tax treatment of draft cider.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-159/.
Bluebook (legal)
H.R. 159, 105th Cong. (2026), https://openamerica.io/bill/105-HR-159/.
Markdown link
[H.R. 159: To amend the Internal Revenue Code of 1986 to clarify the excise tax treatment of draft cider.](https://openamerica.io/bill/105-HR-159/)
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