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Title 26 — Internal Revenue CodeRelease 119-73

§5384 Amelioration and sweetening limitations for natural fruit and berry wines

Title 26 › Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— - DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter F— - Bonded and Taxpaid Wine Premises › Part PART III— - CELLAR TREATMENT AND CLASSIFICATION OF WINE › § 5384

Last updated Apr 6, 2026|Official source

Summary

You may add pure dry sugar or liquid sugar to natural fruit or berry wines (not grape wine), either into the juice while fermenting or after fermentation. That is allowed only if the finished wine has no more than 14% alcohol by volume and total solids of 21% or less by weight. If you use liquid sugar, the extra water it brings cannot make the wine larger than the maximum volume that would come from using only the allowed amount of dry sugar. If a winemaker’s own fruit wine is being adjusted for high acid and is not covered above, sugar may be used to correct shortages but not so much that natural fixed acid falls below 5 parts per thousand. Keep separate records for each fruit type. The sugar added must not be more than needed to bring the juice to 25° Brix before fermentation and must be added before fermentation finishes. Follow the same accounting rules as for high-acid grape wines, except natural fixed acid is counted as malic for apples and citric for other fruits, water in liquid sugar is deducted from allowed amelioration, total solids must stay at or below 21% by weight, and fruits that start at 20 parts per thousand fixed acid or more may get up to 60% ameliorating material instead of 35%.

Full Legal Text

Title 26, §5384

Internal Revenue Code — Source: USLM XML via OLRC

(a)To natural wine made from berries or fruit other than grapes, pure dry sugar or liquid sugar may be added to the juice in the fermenter, or to the wine after fermentation; but only if such wine has not more than 14 percent alcohol by volume after complete fermentation, or after complete fermentation and sweetening, and a total solids content not in excess of 21 percent by weight; and except that the use under this subsection of liquid sugar shall be limited so that the resultant volume will not exceed the volume which could result from the maximum authorized use of pure dry sugar only.
(b)(1)Any natural fruit or berry wine (other than grape wine) of a winemaker’s own production may, if not made under subsection (a) of this section, be ameliorated to correct high acid content. Ameliorating material calculations and accounting shall be separate for wines made from each different kind of fruit.
(2)Pure dry sugar or liquid sugar may be used in the production of wines under this subsection for the purpose of correcting natural deficiencies, but not to such an extent as would reduce the natural fixed acid in the corrected juice or wine to five parts per thousand. The quantity of sugar so used shall not exceed the quantity which would have been required to adjust the juice, prior to fermentation, to a total solids content of 25 degrees (Brix). Such sugar shall be added prior to the completion of fermentation of the wine. After such addition of the sugar, the wine or juice shall be treated and accounted for as provided in section 5383(b), covering the production of high acid grape wines, except that—
(A)Natural fixed acid shall be calculated as malic acid for apple wine and as citric acid for other fruit and berry wines, instead of tartaric acid;
(B)Juice adjusted with pure dry sugar or liquid sugar as provided in this paragraph shall be treated in the same manner as original natural juice under the provisions of section 5383(b); except that if liquid sugar is used, the volume of water contained therein must be deducted from the volume of ameliorating material authorized;
(C)Wines made under this subsection shall have a total solids content of not more than 21 percent by weight, whether or not wine spirits have been added; and
(D)Wines made exclusively from any fruit or berry with a natural fixed acid of 20 parts per thousand or more (before any correction of such fruit or berry) shall be entitled to a volume of ameliorating material not in excess of 60 percent (in lieu of 35 percent).

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

A prior section 5384, act Aug. 16, 1954, ch. 736, 68A Stat. 670, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.

Amendments

1997—Subsec. (b)(2)(D). Pub. L. 105–34 substituted “any fruit or berry with a natural fixed acid of 20 parts per thousand or more (before any correction of such fruit or berry)” for “loganberries, currants, or gooseberries,”. 1968—Subsec. (a). Pub. L. 90–619 substituted “not more than 14 percent” for “less than 14 percent”. 1965—Subsec. (a). Pub. L. 89–44, § 806(b)(2)(A), authorized addition of liquid sugar provided resultant volume will not exceed volume which could result from maximum authorized use of pure dry sugar only. Subsec. (b). Pub. L. 89–44, § 806(c)(3), substituted “Ameliorated” for “Reserve” in heading. Subsec. (b)(1). Pub. L. 89–44, § 806(b)(2)(B), struck out references to reserves and reserve inventories. Subsec. (b)(2). Pub. L. 89–44, § 806(b)(2)(C), amended first sentence by authorizing use of liquid sugar but limiting use of any sugar if it reduced natural fixed acid in corrected juice or wine to five parts per thousand. Pub. L. 89–44, § 806(c)(2), struck out “reserved” after “covering the production of” in fourth sentence. Subsec. (b)(2)(B). Pub. L. 89–44, § 806(b)(2)(D), required that, if liquid sugar is used, the volume of water contained therein be deducted from the volume of ameliorating material authorized. Subsec. (b)(2)(C). Pub. L. 89–44, § 806(b)(2)(E), substituted “shall have” for “may be withdrawn from reserve inventory with”.

Statutory Notes and Related Subsidiaries

Effective Date

of 1997 Amendment Pub. L. 105–34, title XIV, § 1417(b), Aug. 5, 1997, 111 Stat. 1048, provided that: “The amendment made by this section [amending this section] shall take effect on the 1st day of the 1st calendar quarter that begins at least 180 days after the date of the enactment of this Act [Aug. 5, 1997].”

Effective Date

of 1968 AmendmentAmendment by Pub. L. 90–619 effective on first day of first month which begins 90 days or more after Oct. 22, 1968, see section 6 of Pub. L. 90–619, set out as a note under section 5373 of this title.

Effective Date

of 1965 AmendmentAmendment by Pub. L. 89–44 effective Jan. 1, 1966, see section 806(d)(2) of Pub. L. 89–44, set out as a note under section 5383 of this title.

Reference

Citations & Metadata

Citation

26 U.S.C. § 5384

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73