H.R. 600 · 114th Congress

CIDER Act

Stage
In committee
Introduced
2015-01-28
Latest action
2015-01-28 · Introduced in House

Summary

Cider Industry Deserves Equal Regulation Act or the 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 any 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 and water, 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.