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Bill114th CongressFiled Apr 14, 2015Taxation
S. 906

Cider Investment and Development through Excise Tax Reduction (CIDER) Act

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What it doesSummary introduced in senate (Apr 14, 2015)

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.

Increases from 30% to 35% the rate of the continuous levy on payments to Medicare providers or suppliers for unpaid taxes.

What just happenedApr 14, 2015

Placed on Senate Legislative Calendar under General Orders. Calendar No. 40.

Who’s behind it

Sen. Hatch, Orrin G. [R-UT](R-UT)Sponsor
Read on Congress.gov
1committees4actions3related bills6subjects
  1. Apr 14, 2015Calendars

    Placed on Senate Legislative Calendar under General Orders. Calendar No. 40.

  2. Apr 14, 2015Committee

    Committee on Finance. Original measure reported to Senate by Senator Hatch. With written report No. 114-17.

    Finance Committee
  3. Apr 14, 2015Committee14000

    Committee on Finance. Original measure reported to Senate by Senator Hatch. With written report No. 114-17.

    Finance Committee
  4. Apr 14, 2015IntroReferral10000

    Introduced in Senate

Introduced in SenateApr 14, 2015

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.

Increases from 30% to 35% the rate of the continuous levy on payments to Medicare providers or suppliers for unpaid taxes.

Reported to Senate without amendmentApr 14, 201580

(This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.)

Cider Investment and Development through Excise Tax Reduction (CIDER) Act

(Sec. 2) 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.

(Sec. 3) Increases from 30% to 35% the rate of the continuous levy on payments to Medicare providers or suppliers for unpaid taxes.

Cider Investment and Development through Excise Tax Reduction (CIDER) Act — Informed