119-hr4613

HR
✓ Complete Data

Bubble Tax Modernization Act of 2025

Login to track bills
Introduced:
Jul 22, 2025
Policy Area:
Taxation

Bill Statistics

3
Actions
8
Cosponsors
0
Summaries
1
Subjects
1
Text Versions
Yes
Full Text

AI Summary

No AI Summary Available

Click the button above to generate an AI-powered summary of this bill using Claude.

The summary will analyze the bill's key provisions, impact, and implementation details.

Latest Action

Jul 22, 2025
Referred to the House Committee on Ways and Means.

Actions (3)

Referred to the House Committee on Ways and Means.
Type: IntroReferral | Source: House floor actions | Code: H11100
Jul 22, 2025
Introduced in House
Type: IntroReferral | Source: Library of Congress | Code: Intro-H
Jul 22, 2025
Introduced in House
Type: IntroReferral | Source: Library of Congress | Code: 1000
Jul 22, 2025

Subjects (1)

Taxation (Policy Area)

Text Versions (1)

Introduced in House

Jul 22, 2025

Full Bill Text

Length: 2,125 characters Version: Introduced in House Version Date: Jul 22, 2025 Last Updated: Nov 14, 2025 6:11 AM
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4613 Introduced in House

(IH) ]

<DOC>

119th CONGRESS
1st Session
H. R. 4613

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

Ms. Salinas (for herself, Mr. Van Orden, Mr. Panetta, and Mr. Kelly of
Pennsylvania) introduced the following bill; which was referred to the
Committee on Ways and Means

_______________________________________________________________________

A BILL

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.

Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1.

This Act may be cited as the ``Bubble Tax Modernization Act of
2025''.
SEC. 2.
WINE.

(a) In General.--
Section 5041 (h) of the Internal Revenue Code of 1986 is amended to read as follows: `` (h) Low Alcohol by Volume Wine.

(h) of the Internal Revenue Code of
1986 is amended to read as follows:
``

(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
`low alcohol by volume wine' means a wine--
``
(A) 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
``
(B) 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.
<all>