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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. |
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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 |
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Timetable:
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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 |