H.R. 4613

119th CONGRESS 1st Session

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 · Sponsor: Ms. Salinas · Committee: Committee on Ways and Means

Table of contents

• H.R. 4613
  • SEC. 1. Short title
  • SEC. 2. Removing differentiation between mead and low alcohol by volume wine

SEC. 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
  • of the Internal Revenue Code of 1986 is amended to read as follows: Section 5041(h)
    • (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 means a wine— low alcohol by volume wine
          • 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
          • 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.