Sec. 144. Certain provisions related to beer, wine, and distilled spirits
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Section 263A(f)(4)(B) is amended by striking December 31, 2019 and inserting December 31, 2020 . The amendment made by this subsection shall apply to interest costs paid or accrued after December 31, 2019. Paragraphs (1)(C) and (2)(A) of section 5051(a) are each amended by striking January 1, 2020 and inserting January 1, 2021 . The amendments made by this subsection shall apply to beer removed after December 31, 2019. Section 5414(b)(3) is amended by striking December 31, 2019 and inserting December 31, 2020 .
The amendment made by this subsection shall apply to calendar quarters beginning after December 31, 2019. Section 5041(c)(8)(A) is amended by striking January 1, 2020 and inserting January 1, 2021 . The heading of section 5041(c)(8) is amended by striking and inserting Special rule for 2018 and 2019 . Temporary special rule The amendments made by this subsection shall apply to wine removed after December 31, 2019. Paragraphs
(1)and
(2)of section 5041(b) are each amended by striking January 1, 2020 and inserting January 1, 2021 . The amendments made by this subsection shall apply to wine removed after December 31, 2019. Section 5041(h)(3) is amended by striking December 31, 2019 and inserting December 31, 2020 . The amendment made by this subsection shall apply to wine removed after December 31, 2019. Section 5001(c)(4) is amended by striking December 31, 2019 and inserting December 31, 2020 . The heading of section 5001(c) is amended by striking and inserting Reduced rate for 2018 and 2019 . Temporary reduced rate The amendments made by this subsection shall apply to distilled spirits removed after December 31, 2019. Section 5212 is amended by striking January 1, 2020 and inserting January 1, 2021 . The amendment made by this subsection shall apply to distilled spirits transferred in bond after December 31, 2019. Section 5555(a) is amended by striking January 1, 2020 and inserting January 1, 2021 . The amendment made by this subsection shall apply to calendar quarters beginning after December 31, 2019. Section 5041(c)(8) is amended by adding at the end the following new subparagraph: Paragraphs
(3)and
(6)shall be applied by substituting paragraph
(1)or
(8)for paragraph
(1)each place it appears therein. . The amendment made by this subsection shall take effect as if included in section 13804 of Public Law 115–97 .
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Sec. 144
Certain provisions related to beer, wine, and distilled spirits
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