MODIFICATION OF DEFINITION OF HARD CIDER.

SEC. 335. MODIFICATION OF DEFINITION OF HARD CIDER. (a) [26 U.S.C. 5041] In General.—Section 5041 of the Internal Revenue Code of 1986 is amended— (1) in paragraph (6) of subsection (b), by striking “which is a still wine” and all that follows through “alcohol by volume”, and (2) by adding at the end the following new subsection: “(g) Hard Cider.—For purposes of subsection (b)(6), the term ‘hard cider’ means a wine— “(1) containing not more than 0.64 gram of carbon dioxide per hundred milliliters of wine, except that the Secretary may by regulations prescribe such tolerances to this limitation as may be reasonably necessary in good commercial practice, “(2) which is derived primarily— “(A) from apples or pears, or “(B) from— “(i) apple juice concentrate or pear juice concentrate, and “(ii) 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 percent and less than 8.5 percent alcohol by volume.” . (b) [26 U.S.C. 5041 note] Effective Date.—The amendments made by this section shall apply to hard cider removed during calendar years beginning after December 31, 2016.