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HR 4934 114th Congress House

Wine Excise Tax Modernization Act of 2016

Official title: To amend the Internal Revenue Code of 1986 to modify the excise tax on wine.

Introduced: April 13, 2016 Introduced by: Thompson, Mike Democratic · California See on congress.gov
Taxation Alcoholic beveragesFood industry and servicesIncome tax creditsSales and excise taxes
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This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) 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
Apr 13, 2016
Referred to the House Committee on Ways and Means.
Apr 13, 2016
Introduced in House
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 Latest action April 13, 2016

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Wine Excise Tax Modernization Act of 2016

This bill amends the Internal Revenue Code to modify excise taxes and tax credits that apply to wine.

The bill expands the small wine producer tax credit to include anyone who produces wine in or imports wine into the United States. It also sets forth: (1) rates for the credit based on the amount of wine which is removed during the year for consumption or sale, and (2) adjustments to the credit for hard cider.

The bill increases: (1) the percentage of alcohol by volume limitation for taxation of a still wine, and (2) the carbonation limitation for taxation as still wine.

It reduces the excise tax rates on: (1) champagne and other sparkling wines, and (2) artificially carbonated wines.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 4934: Wine Excise Tax Modernization Act of 2016. 114th Congress. Open America. https://openamerica.io/bill/114-HR-4934/
MLA
"H.R. 4934: Wine Excise Tax Modernization Act of 2016." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-4934/.
Bluebook (legal)
H.R. 4934, 114th Cong. (2026), https://openamerica.io/bill/114-HR-4934/.
Markdown link
[H.R. 4934: Wine Excise Tax Modernization Act of 2016](https://openamerica.io/bill/114-HR-4934/)
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