S 1459
114th Congress
Senate
Taxation
Alcoholic beverages
Fruit and vegetables
Sales and excise taxes
Cider Investment and Development through Excise Tax Reduction (CIDER) Act
Introduced: May 22, 2015
Introduced by:
Schumer, Charles E.
Democratic
· New York
See on congress.gov
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 22, 2015
Read twice and referred to the Committee on Finance.
May 22, 2015
Introduced in Senate
Plain-English summary
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) containing not more than .64 gram of carbon dioxide per hundred milliliters of wine (subject to necessary tolerances); (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.
What's happening now
Read twice and referred to the Committee on Finance.
Committees of jurisdiction
1