An original bill to amend the Internal Revenue Code of 1986 to modify the types of wines taxed as hard cider.

Bill 114 s 906, also known as the "Hard Cider Tax Modification Act," is a proposed piece of legislation that aims to amend the Internal Revenue Code of 1986 in order to change the types of wines that are taxed as hard cider.

Currently, under the Internal Revenue Code, hard cider is defined as a fermented beverage that is made from apples or pears and contains no more than 7% alcohol by volume. However, this bill seeks to expand the definition of hard cider to include beverages made from other fruits, such as cherries, berries, or peaches, as long as they contain no more than 8.5% alcohol by volume.

The purpose of this modification is to provide more flexibility for cider producers and allow them to experiment with different fruit varieties while still qualifying for the lower tax rate that is applied to hard cider. This change could potentially benefit small craft cideries and encourage innovation within the industry. Overall, Bill 114 s 906 aims to support the growth of the hard cider industry by updating the tax regulations to reflect the evolving landscape of cider production. It will be interesting to see how this proposed legislation progresses through the legislative process and what impact it may have on the cider market.