HR4613119th CongressWALLET

Bubble Tax Modernization Act of 2025

Sponsored By: Representative Rep. Salinas, Andrea [D-OR-6]

Introduced

Summary

This bill would align the tax treatment of mead with low‑alcohol wine by creating a single, technical definition based on carbon dioxide and alcohol limits.

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  • A "low alcohol by volume wine" would be defined as wine that contains not more than 0.64 gram of carbon dioxide per 100 milliliters and that contains less than 8.5% alcohol by volume. The Secretary may set reasonable regulatory tolerances for the CO2 limit.
  • For the specific tax code subsections (a) and (b)(1) the bill would treat low‑ABV wine as still wines containing not more than 16% ABV, changing how those provisions classify certain wines.
  • The new definitions would apply to wine removed after December 31, 2025.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 0 benefits, 0 costs, 1 mixed.

New low-alcohol wine tax rules

If enacted, wineries, mead makers, and importers would face new tests for when wine is taxed as "low alcohol." A wine would qualify if it has 0.64 gram of CO2 or less per 100 milliliters and is under 8.5% alcohol by volume (ABV). For certain subsections, still wines up to 16% ABV would be treated as low alcohol. The Secretary of the Treasury could set small tolerances to the CO2 limit. These rules would apply to wine removed after December 31, 2025.

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Sponsors & CoSponsors

Sponsor

Rep. Salinas, Andrea [D-OR-6]

OR • D

Cosponsors

  • Rep. Van Orden, Derrick [R-WI-3]

    WI • R

    Sponsored 7/22/2025

  • Rep. Panetta, Jimmy [D-CA-19]

    CA • D

    Sponsored 7/22/2025

  • Kelly (PA)

    PA • R

    Sponsored 7/22/2025

  • Rep. Fitzpatrick, Brian K. [R-PA-1]

    PA • R

    Sponsored 8/8/2025

  • Rep. Bonamici, Suzanne [D-OR-1]

    OR • D

    Sponsored 8/8/2025

  • Rep. Hoyle, Val T. [D-OR-4]

    OR • D

    Sponsored 8/8/2025

  • Tenney

    NY • R

    Sponsored 9/8/2025

  • Rep. Pingree, Chellie [D-ME-1]

    ME • D

    Sponsored 9/30/2025

  • Edwards

    NC • R

    Sponsored 11/20/2025

Roll Call Votes

No roll call votes available for this bill.

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