Bill > S906

This bill, known as the Cider Investment and Development through Excise Tax Reduction (CIDER) Act, amends the Internal Revenue Code of 1986 to redefine what qualifies as "hard cider" for tax purposes, specifically impacting how certain wines are taxed. The key change is that hard cider will now be defined as a wine that contains no more than 0.64 grams of carbon dioxide per hundred milliliters, is made primarily from apples or pears (or their concentrates) and water, contains no fruit products or flavorings other than apple or pear, and has an alcohol content of at least 0.5% but less than 8.5% by volume. This modification aims to clarify and potentially expand the types of beverages that are taxed as hard cider, with the changes taking effect for articles removed from production after December 31, 2015.