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Code · BILL · 115th Congress · H.R. 1 (UNKNOWN) — 115 HR 1 EAS2: Tax Cuts and Jobs Act · Sec. 13805

Sec. 13805. Adjustment of alcohol content level for application of excise tax rates

48 words·~1 min read·/bill/115/hr/1/unknown/section-13805

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Paragraphs
(1)and
(2)of section 5041(b) are each amended by inserting (16 percent in the case of wine removed after December 31, 2017, and before January 1, 2020 after 14 percent . The amendments made by this section shall apply to wine removed after December 31, 2017.
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