,i #aaith ,,congress #ast ,session ,h4 ,r4 #dfac ,,in ,,the ,,house ,,of ,,representatives ,july #bb1 #bjbe,ms4 ,salinas 7for herself1 ,mr4 ,van ,orden1 ,mr4 ,panetta1 and ,mr4 ,kelly of ,pennsylvania7 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 remove the differentiation between mead and low alcohol by volume wine for purposes of the tax imposed on wines4 #a4 ,short title ,this ,act may be cited as the ,bubble ,tax ,modernization ,act of #bjbe4 #b4 ,removing differentiation between mead and low alcohol by volume wine 7a7 ,in general ,section #ejda7;h7 of the ,internal ,revenue ,code of #aihf is amended to read as follows3 7h7 ,low alcohol by volume wine 7#a7 ,in general ,for purposes of subsections 7a7 and 7b77#a71 low alcohol by volume wine shall be deemed to be still wines containing not more than #af percent of alcohol by volume4 7#b7 ,definition ,for purposes of this section1 the term low alcohol by volume wine 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 and 7,b7 which contains less than #h4e percent alcohol by volume4 4 7b7 ,effective date ,the amendments made by this section shall apply to wine removed after ,december #ca1 #bjbe4