Skip to main content

S. 906

Introduced

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

Introduced 4/14/2015•114th Congress•Senate

Latest Action

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

4/14/2015 • Senate

Summary

(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.

Reported to Senate without amendment • 4/14/2015

Enter your district to see how this bill affects your community
-

Topics & Subjects

Policy Area: Taxation
Alcoholic beveragesDebt collectionFruit and vegetablesMedicareSales and excise taxesTax administration and collection, taxpayers

Congressional Votes (0)

No recorded votes yet

Roll call votes will appear here as the bill moves through Congress

Related Federal Spending

Sponsor & Cosponsors (1)

Sponsor

S[
Sen. Hatch, Orrin G. [R-UT]

Republican • UT

Sponsored 4/14/2015

No cosponsors yet

Cosponsors may be added as the bill moves through Congress

Bill Journey

Originated in the Senate

Introduced

April 14, 2015

Committee Review

April 14, 2015

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

Floor Debate

Passed Chamber

Other Chamber

President

Enacted into Law

Text Versions (1)

Placed on Calendar Senate4/14/2015

Committee Reports (1)

Details

Bill TypeS
Current StatusIntroduced
Cosponsors0