Bubble Tax Modernization Act of 2025
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed House
- Passed Senate
- To President
- Became Law
Overview
This bill aims to modernize the tax on wines by eliminating a distinction between mead and low alcohol by volume wine. Specifically, it changes the definition of ‘low alcohol by volume wine’ within the Internal Revenue Code, lowering the alcohol content threshold and adjusting carbon dioxide limits. This update simplifies the tax structure for certain wines, aligning it with current industry practices.
Key provisions
- Removes the distinction between mead and low alcohol by volume wine for tax purposes.
- Defines ‘low alcohol by volume wine’ as containing no more than 16% alcohol by volume.
- Sets a carbon dioxide limit of 0.64 grams per 100 milliliters for low alcohol by volume wine.
- Allows the Secretary of the Treasury to establish reasonable tolerances for the carbon dioxide limit.
Who is affected
- Wine producers
- Wine importers
- The Internal Revenue Service
- Taxpayers
Notable changes
- Lowers the alcohol content threshold for wines to be classified as ‘low alcohol by volume’.
Bill text
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Sponsors
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11 on record
Primary sponsor
Cosponsors
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