No CRS summary available for this bill.
This section revises the definition of low alcohol by volume wine in IRC Section 5041(h) to deem wine containing less than 8.5 percent alcohol by volume and not more than 0.64 gram of carbon dioxide per 100 milliliters (with regulatory tolerances for good commercial practice) to be still wines containing not more than 16 percent alcohol by volume for purposes of the wine excise tax rates in subsections (a) and (b)(1). (Thus, qualifying wines are eligible for the $1.07 per wine gallon rate applicable to still wines of not more than 16 percent alcohol by volume rather than higher rates such as for sparkling wine.) The amendments apply to wine removed after December 31, 2025.