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Code · BILL · 115th Congress · H.R. 1 (EAS) — 115 HR 1 EAS: Tax Cuts and Jobs Act · Sec. 13806

Sec. 13806. Definition of mead and low alcohol by volume wine

247 words·~1 min read·/bill/115/hr/1/eas/section-13806

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Section 5041 is amended— in subsection (a), by striking Still wines and inserting Subject to subsection (h), still wines , and by adding at the end the following new subsection: For purposes of subsections
(a)and (b)(1), mead and low alcohol by volume wine shall be deemed to be still wines containing not more than 16 percent of alcohol by volume. For purposes of this section, the term mead means a wine— containing not more than 0.64 gram of carbon dioxide per hundred milliliters of wine, except that the Secretary shall by regulations prescribe such tolerances to this limitation as may be reasonably necessary in good commercial practice, which is derived solely from honey and water, which contains no fruit product or fruit flavoring, and which contains less than 8.5 percent alcohol by volume. For purposes of this section, the term low alcohol by volume wine means a wine— containing not more than 0.64 gram of carbon dioxide per hundred milliliters of wine, except that the Secretary shall by regulations prescribe such tolerances to this limitation as may be reasonably necessary in good commercial practice, which is derived— primarily from grapes, or from grape juice concentrate and water, which contains no fruit product or fruit flavoring other than grape, and which contains less than 8.5 percent alcohol by volume. This subsection shall not apply to wine removed after December 31, 2019. . The amendments made by this section shall apply to wine removed after December 31, 2017.
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