,,ii ,calendar ,no4 #dj #aadth          
,,congress  #ast ,session  ,s4 #ijf     
,report ,no4 #aad-ag ,,in ,,the ,,senate
 ,,of ,,the ,,united ,,states  ,april   
#ad1 #bjae,mr4 ,hatch1 from the         
,committee on ,finance1 reported the    
following original bill2 which was read 
twice and placed on the calendar  ,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  #c4        
,increase in continuous levy  7a7 ,in   
general ,paragraph 7#c7 of section      
#fcca7;h7 of the ,internal ,revenue     
,code of #aihf is amended by striking   
#cj percent and inserting #ce percent4  

7b7 ,effective date ,the amendment made 
by this section shall apply to payments 
made after #ahj days after the date of  
the enactment of this ,act4  ,april #ad1
 #bjae,read twice and placed on the     
calendar