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TREAS/TTB RIN: 1513-AC31 Publication ID: Fall 2017 
Title: Implementation of Statutory Amendments Requiring the Modification of the Definition of Cider 
Abstract:

This temporary rule amended the Alcohol and Tobacco Tax and Trade Bureau regulations to implement certain changes made to the Internal Revenue Code of 1986 by the Protecting Americans from Tax Hikes Act of 2015 (PATH Act), which is Division Q of the Consolidated Appropriations Act, 2016 (Pub. L. 114-113).  The principle change involves the modification of the existing definition of hard cider found in 27 CFR part 24.  This modification allows more products to be eligible for this tax rate, which is the lowest of the wine excise tax rates.  Some makers of hard cider and perry may be affected by the expanded definition change and the resulting tax rate and labeling requirements change.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Not subject to, not significant 
CFR Citation: 27 CFR 24   
Legal Authority: 26 U.S.C. 5041(b)(6)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Interim Final Rule; Cross Reference to NPRM  01/23/2017  82 FR 7653   
Interim Final Rule Effective  01/23/2017 
NPRM; Cross Reference to Temporary Rule  01/23/2017  82 FR 7753   
NPRM Comment Period End  03/24/2017 
Final Rule  04/00/2018 
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Vonzella Johnson
Department of the Treasury
Alcohol and Tobacco Tax and Trade Bureau
1310 G Street NW, Box 12,
Washington, DC 20005
Phone:202 508-0413
Email: vonzella.johnson@ttb.gov