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Title 26, Internal Revenue CodeRelease 119-110

§5384 Amelioration and Sweetening Limitations for Natural Fruit and Berry Wines

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

Last updated Sep 22, 2026|Official source

Summary

You may add pure dry sugar or liquid sugar to natural fruit or berry wine (not grape wine) either in the fermenter or after fermentation, but only if the wine ends up with no more than 14 percent alcohol by volume and a total solids content of 21 percent or less by weight. If you use liquid sugar, the final volume cannot be larger than what would result from using the maximum allowed amount of pure dry sugar instead. If a winemaker needs to fix high acid in their own fruit or berry wine and is not using the rule above, they may add sugar to correct the acid. Keep separate calculations and records for each fruit type. Sugar must not lower natural fixed acid below 5 parts per thousand and may not exceed the amount needed to bring the juice to 25 degrees Brix before fermentation. Add the sugar before fermentation finishes. These wines are handled like high-acid grape wines under section 5383(b), with these differences: apple fixed acid is treated as malic and other fruits as citric; adjusted juice with added sugar is treated like original juice and any water in liquid sugar is deducted from allowed additions; total solids must stay at or below 21 percent by weight; and fruits with natural fixed acid of 20 parts per thousand or more may have up to 60 percent ameliorating material instead of 35 percent.

Full Legal Text

Title 26, §5384

Internal Revenue Code, Source: USLM XML via OLRC

(a)In general
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)Ameliorated fruit and berry wines
(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

Sep 22, 2026

Release point: 119-110