,i  #aadth ,,congress  #b;d ,session    
,h4 ,r4 #fjjj  ,,in ,,the ,,house ,,of  
,,representatives  ,september #ac1      
#bjaf,mr4 ,sanford introduced the       
following bill2 which was referred to   
the ,committee on ,ways and ,means  ,a  
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to modify rules relating
 to the taxation of mead and other      
agricultural wine1 and for other        
purposes4  #a4 ,short title ,this ,act  
may be cited as the ,mead ,equality ,and
 ,definition ,act of #bjaf or the ,,mead
 ,act4  #b4 ,repeal of limitations      
relating to use of spirits1 fruits1     
herbs1 etc  7a7 ,in general ,section    
#echg of the ,internal ,revenue ,code of
 #aihf is amended by striking subsection
 7b7 and by redesignating subsection 7c7
 as subsection 7b74  7b7 ,regulations   
,not later than #a year after the date  
of the enactment of this ,act1 the      
,secretary of the ,treasury shall modify
 subpart ,i of part #bd of subchapter ,a
 of chapter #a of title #bg1 ,code of   

,federal ,regulations as follows3 7#a7  
,allow the use of spirits in the        
production of agricultural wine in a    
manner similar to the use of spirits in 
the production of natural wine4  7#b7   
,eliminate any limitation on the        
quantity of hops used in the production 
of mead4  7#c7 ,allow1 in the production
 of mead1 the addition of wholesome     
fruits 7including fruit juices1 fruit   
puree1 fruit extract1 or fruit          
concentrate71 vegetables1 spices1 and   
other ingredients suitable for human    
food consumption that are generally     
recognized as safe for use in an        
alcoholic beverage1 but only to the     
extent the addition thereof contributes 
to less than #ej percent of the total   
,brix of the mead4  7#d7 ,allow1 in the 
production mead1 the density of the     
honey and water mixture to be below #ac 
degrees ,brix in the case of an addition
 described in paragraph 7#c71 but only  
to the extent the resulting mixture is  
not less than #ac degrees ,brix4  7#e7  

,provide that after complete            
fermentation mead may not have an       
alcohol content of more than #bd percent
 by volume4  7c7 ,rule of construction  
,nothing in this section shall be       
construed to revoke1 prescribe1 or limit
 any other exemptions from the          
requirements under subpart ,i of part   
#bd of subchapter ,a of chapter ,i of   
title #bg1 ,code of ,federal            
,regulations1 for any ingredient that   
has been recognized before1 on1 or after
 the date of the enactment of this ,act 
as a traditional ingredient in the      
production of fermented beverages4  7d7 
,effective date ,the amendments made by 
subsection 7a7 shall take effect on the 
date that is #a year after the date of  
the enactment of the this ,act4  #c4    
,modification of formula requirement for
 agricultural wine ,not later than #a   
year after the date of the enactment of 
this ,act1 the ,secretary of the        
,treasury shall modify subpart ,i of    
part #bd of subchapter ,a of chapter #a 

of title #bg1 ,code of ,federal         
,regulations to allow1 for research and 
development purposes 7including consumer
 taste testing71 production of          
agricultural wine without an approved   
formula1 but only to the extent such    
wine is not marketed or sold prior to   
approval of its formula4  #d4 ,rate of  
taxation for mead  7a7 ,in general      
,section #ejda7;b7 of the ,internal     
,revenue ,code of #aihf is amended by   
striking and at the end of paragraph    
7#e71 by striking the period at the end 
of paragraph 7#f7 and inserting 2 and1  
and by adding at the end the following  
new paragraph3  7#g7 ,on meads          
containing not more than #j4fd grams of 
carbon dioxide per hundred millimeters  
of mead1 at #bb4f cents per gallon      
7except that the ,secretary may by      
regulations prescribe such tolerances to
 this limitation as may be reasonably   
necessary in good commercial practice74 
4  7b7 ,credit for small producers      
,section #ejda7;c7 of such ,code is     

amended by inserting or 7b77#g7 after   
7b77#f74  7c7 ,effective date ,the      
amendments made by this section shall   
apply to mead removed during calendar   
years beginning after ,december #ca1    
#bjaf4