H.R. 4934 · 114th Congress
Wine Excise Tax Modernization Act of 2016
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Never voted on. It didn't reach a floor vote before the 114th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
D
ThompsonSponsor1 cosponsor · 1 R
1 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
This bill amends the Internal Revenue Code to modify excise taxes and tax credits that apply to wine.
What it does: CRS summary · Introduced in House · Apr 13, 2016
Wine Excise Tax Modernization Act of 2016
This bill amends the Internal Revenue Code to modify excise taxes and tax credits that apply to wine.
The bill expands the small wine producer tax credit to include anyone who produces wine in or imports wine into the United States. It also sets forth: (1) rates for the credit based on the amount of wine which is removed during the year for consumption or sale, and (2) adjustments to the credit for hard cider.
The bill increases: (1) the percentage of alcohol by volume limitation for taxation of a still wine, and (2) the carbonation limitation for taxation as still wine.
It reduces the excise tax rates on: (1) champagne and other sparkling wines, and (2) artificially carbonated wines.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Wine Excise Tax Modernization Act of 2016
Latest action (Apr 13, 2016): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: Apr 13, 2016
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.