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S 1531 113th Congress Senate

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

Official title: A bill to amend the Internal Revenue Code of 1986 to modify the types of wines taxed as hard cider.

Introduced: September 17, 2014 Introduced by: Schumer, Charles E. Democratic · New York See on congress.gov
Taxation Alcoholic beveragesFruit and vegetablesSales and excise taxes
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This bill died when the 113th Congress ended
It never became law before the 113th Congress (2013–2014) 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Sep 19, 2013
Read twice and referred to the Committee on Finance.
Sep 19, 2013
Introduced in Senate
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 Latest action September 19, 2013

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

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.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 2 Republican 1
D
Merkley, Jeff
Oregon · Sep 17, 2014
 D
Shaheen, Jeanne
New Hampshire · Jul 24, 2014
 R
Collins, Susan M.
Maine · Feb 27, 2014
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1531: Cider Investment and Development through Excise Tax Reduction (CIDER) Act. 113th Congress. Open America. https://openamerica.io/bill/113-S-1531/
MLA
"S. 1531: Cider Investment and Development through Excise Tax Reduction (CIDER) Act." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-S-1531/.
Bluebook (legal)
S. 1531, 113th Cong. (2026), https://openamerica.io/bill/113-S-1531/.
Markdown link
[S. 1531: Cider Investment and Development through Excise Tax Reduction (CIDER) Act](https://openamerica.io/bill/113-S-1531/)
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