PlainBillCongress, translated.Legislation. Context. Public interest.Placed on Senate Legislative Calendar under General Orders. Calendar No. 40.
Congressional Research Service
Version 80 · Reported to Senate without amendment · Apr 14, 2015
(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.
People & committees
Sen. Hatch, Orrin G. [R-UT] · R–UT
Legislative record
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Placed on Senate Legislative Calendar under General Orders. Calendar No. 40.
Committee on Finance. Original measure reported to Senate by Senator Hatch. With written report No. 114-17.
Committee on Finance. Original measure reported to Senate by Senator Hatch. With written report No. 114-17.
Introduced in Senate
Primary sources
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Source last updated: Aug 12, 2025. Consult Congress.gov for the current record.
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