H.R. 4613

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4613 Introduced in House (IH)]

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119th CONGRESS
1st Session
H. R. 4613

To amend the Internal Revenue Code of 1986 to remove the 
differentiation between mead and low alcohol by volume wine for 
purposes of the tax imposed on wines.

_______________________________________________________________________

IN THE HOUSE OF REPRESENTATIVES

July 22, 2025

Ms. Salinas (for herself, Mr. Van Orden, Mr. Panetta, and Mr. Kelly of 
Pennsylvania) introduced the following bill; which was referred to the 
Committee on Ways and Means

_______________________________________________________________________

A BILL

To amend the Internal Revenue Code of 1986 to remove the 
differentiation between mead and low alcohol by volume wine for 
purposes of the tax imposed on wines.

Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the ``Bubble Tax Modernization Act of 
2025''.

SEC. 2. REMOVING DIFFERENTIATION BETWEEN MEAD AND LOW ALCOHOL BY VOLUME 
WINE.

(a) In General.--Section 5041(h) of the Internal Revenue Code of 
1986 is amended to read as follows:
``(h) Low Alcohol by Volume Wine.--
``(1) In general.--For purposes of subsections (a) and 
(b)(1), low alcohol by volume wine shall be deemed to be still 
wines containing not more than 16 percent of alcohol by volume.
``(2) Definition.--For purposes of this section, the term 
`low alcohol by volume wine' means a wine--
``(A) 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, and
``(B) which contains less than 8.5 percent alcohol 
by volume.''.
(b) Effective Date.--The amendments made by this section shall 
apply to wine removed after December 31, 2025.
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