,,ii  #aadth ,,congress  #ast ,session  
,s4 #adei  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,may #bb1      
#bjae,mr4 ,schumer 7for himself1 ,ms4   
,collins1 ,mr4 ,leahy1 ,mr4 ,merkley1   
,mrs4 ,shaheen1 and ,mr4 ,manchin7      
introduced the following bill2 which was
 read twice and referred to the         
,committee on ,finance  ,a ,,bill  ,to  
amend the ,internal ,revenue ,code of   
#aihf to modify the types of wines taxed
 as hard cider4  #a4 ,short title ,this 
,act may be cited as the ,cider         
,investment and ,development through    
,excise ,tax ,reduction 7,,cider7 ,act4 
#b4 ,modification of definition of hard 
cider  7a7 ,in general ,section #ejda of
 the ,internal ,revenue ,code of #aihf  
is amended by adding at the end the     
following new subsection3  7g7 ,hard    
cider ,for purposes of subsection       
7b77#f71 the term hard cider means a    
wine--  7#a7 containing not more than   
#j4fd gram of carbon dioxide per hundred
 milliliters of wine1 except that the   

,secretary may by regulations prescribe 
such tolerances to this limitation as   
may be reasonably necessary in good     
commercial practice1  7#b7 which is     
derived primarily from--  7,a7 apples1  
apple juice concentrate1 pears1 or pear 
juice concentrate1 and  7,b7 water1     
7#c7 which contains no fruit product or 
fruit flavoring other than apple or     
pear1 and  7#d7 which contains at least 
one-half of #a percent and less than    
#h4e percent alcohol by volume4  4  7b7 
,conforming amendment ,paragraph 7#f7 of
 section #ejda7;b7 of such ,code is     
amended by striking which is a still    
wine and all that follows through       
alcohol by volume4  7c7 ,effective date 
,the amendments made by this section    
shall apply to articles removed during  
calendar years beginning after ,december
 #ca1 #bjae4