HR 2921 113th Congress House

CIDER Act

Official title: To amend the Internal Revenue Code of 1986 to modify the taxation of hard cider.

Introduced: March 6, 2014 See on congress.gov

Taxation Alcoholic beveragesFruit and vegetablesSales and excise taxes

Everywhere this bill has been 3 steps

Introduced

In committee

Reported out

Passed House

Passed Senate

To President

Became law

Aug 1, 2013

Referred to the House Committee on Ways and Means.

Aug 1, 2013

Sponsor introductory remarks on measure. (CR E1201)

Aug 1, 2013

Introduced in House

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Latest action August 1, 2013

Referred to the House Committee on Ways and Means.

Plain-English summary Congressional Research Service

Cider Industry Deserves Equal Regulation Act or the 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 any 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 and water, 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.

Related & companion bills 1

Bill text 1 version