Skip to main content
HR 5872 114th Congress House Taxation Alcoholic beverages Fruit and vegetables Sales and excise taxes

Low Alcohol Wine Act

Introduced: July 14, 2016 See on congress.gov
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 14, 2016
Referred to the House Committee on Ways and Means.
Jul 14, 2016
Introduced in House
 Plain-English summary Congressional Research Service

Low Alcohol Wine Act

This bill amends the Internal Revenue Code to require mead and low alcohol by volume wine to be taxed at the same rate as still wines containing not more than 14% of alcohol by volume.

Mead is a wine that: (1) contains not more than 0.64 grams of carbon dioxide per hundred milliliters of wine with an exception for a limit that is reasonably necessary in good commercial practice, (2) is derived solely from honey and water, (3) contains no fruit product or fruit flavoring, and (4) contains less than 8.5% alcohol by volume.

A low alcohol by volume wine is a wine that: (1) contains not more than 0.64 grams of carbon dioxide per hundred milliliters of wine with an exception for a limit that is reasonably necessary in good commercial practice, (2) is derived primarily from grapes or from grape juice concentrate and water, (3) contains no fruit product or fruit flavoring other than grape, and (4) contains less than 8.5% alcohol by volume.

What's happening now July 14, 2016

Referred to the House Committee on Ways and Means.

 Committees of jurisdiction 1