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S. 1531

BillFederalSenateIn Committee
Cider Investment and Development through Excise Tax Reduction (CIDER) Act
About This Bill
Committee
Latest Action · September 19, 2013
Read twice and referred to the Committee on Finance.
Congress
113th (2013–2015)
Introduced
September 19, 2013
Cosponsors (6)
5D 1R
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Summary

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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.

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