{"abstract":"On January 23, 2017, the Alcohol and Tobacco Tax and Trade Bureau (TTB) published a temporary rule, T.D. TTB-147, Implementation of Statutory Amendments Requiring the Modification of the Definition of Hard Cider, that amended its regulations to implement changes made to the definition of \"hard cider\" in the Internal Revenue Code of 1986 by the Protecting Americans from Tax Hikes Act (PATH Act) of 2015. The amended regulations included a requirement that the statement \"Tax class 5041(b)(6)\" appear on the container of any wine for which the hard cider tax rate is claimed if the wine is removed from wine premises or customs custody on or after January 1, 2018. Concurrent with the temporary rule, TTB published Notice of Proposed Rulemaking No. 168 requesting comments on the regulatory amendments made by T.D. TTB-147. In response to a comment received from a cider industry trade association, TTB, in a temporary rule published elsewhere in this issue of the Federal Register, is now delaying the compliance date for the hard cider tax class labeling requirement by one year, until January 1, 2019. In this document, TTB is requesting comments on that delayed compliance date, and we are also re-opening the comment period for Notice No. 168 for an additional 60 days to request comments on the regulatory amendments described in T.D. TTB-147.","action":"Notice of proposed rulemaking and reopening of comment period.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Alcohol and Tobacco Tax and Trade Bureau","name":"Alcohol and Tobacco Tax and Trade Bureau","id":18,"url":"https://www.federalregister.gov/agencies/alcohol-and-tobacco-tax-and-trade-bureau","json_url":"https://www.federalregister.gov/api/v1/agencies/18","parent_id":497,"slug":"alcohol-and-tobacco-tax-and-trade-bureau"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2017/12/05/2017-26283.html","cfr_references":[{"chapter":null,"citation_url":null,"part":24,"title":27},{"chapter":null,"citation_url":null,"part":27,"title":27}],"citation":"82 FR 57392","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Comments on the delayed compliance date referenced in this document (Notice No. 168A) are due on or before February 5, 2018. The comment period for the proposed rule, Notice No. 168, published on January 23, 2017, at 82 FR 7753 is reopened for 60 days, and, therefore, comments on Notice No. 168 also are now due on or before February 5, 2018.","disposition_notes":null,"docket_ids":["Docket No. TTB-2016-0014","Notice No. 168A","Re: Notice No. 168, T.D. TTB-147, and T.D. TTB 147A"],"dockets":[],"document_number":"2017-26283","effective_on":null,"end_page":57395,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2017/12/05/2017-26283.xml","html_url":"https://www.federalregister.gov/documents/2017/12/05/2017-26283/implementation-of-statutory-amendments-requiring-the-modification-of-the-definition-of-hard-cider","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2017-26283?publication_date=2017-12-05","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2017-12-05/2017-26283/mods.xml","not_received_for_publication":null,"page_length":4,"page_views":{"count":176,"last_updated":"2026-07-27 00:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2017-12-05/pdf/2017-26283.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2017-26283.pdf?1512395180","publication_date":"2017-12-05","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2017/12/05/2017-26283.txt","regulation_id_number_info":{"1513-AC31":{"issue":"202410","html_url":"https://www.federalregister.gov/regulations/1513-AC31/implementation-of-statutory-amendments-requiring-the-modification-of-the-definition-of-cider","title":"Implementation of Statutory Amendments Requiring the Modification of the Definition of Cider","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202410&RIN=1513-AC31&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1513-AC31"],"regulations_dot_gov_info":{"supporting_documents":[{"title":"PATH Act Sec. 335 and Amended Text of 26 U.S.C. 5041","document_id":"TTB-2016-0014-0003"}],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1513-AC31/implementation-of-statutory-amendments-requiring-the-modification-of-the-definition-of-cider","title":"Implementation of Statutory Amendments Requiring the Modification of the Definition of Cider"},"comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=TTB-2016-0014","supporting_documents_count":1,"docket_id":"TTB-2016-0014","regulation_id_number":"1513-AC31","title":"Implementation of Statutory Amendments Requiring the Modification of the Definition of Hard Cider ","checked_regulationsdotgov_at":"2018-02-06T05:00:48Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":57392,"subtype":null,"title":"Implementation of Statutory Amendments Requiring the Modification of the Definition of Hard Cider; Delayed Compliance Date for the Hard Cider Tax Class Labeling Statement Requirement; Reopening of Comment Period","toc_doc":"Statutory Amendments Requiring the Modification of the Definition of Hard Cider; Delayed Compliance Date of the Hard Cider Tax Class Labeling Statement Requirement; Reopening of Comment Period","toc_subject":null,"topics":["Administrative practice and procedure","Alcohol and alcoholic beverages","Beer","Claims","Cosmetics","Customs duties and inspection","Electronic funds transfers","Excise taxes","Exports","Food additives","Fruit juices","Imports","Labeling","Liquors","Packaging and containers","Reporting and recordkeeping requirements","Research","Scientific equipment","Spices and flavorings","Surety bonds","Vinegar","Warehouses","Wine"],"type":"Proposed Rule","volume":82}