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131 STAT. 2172 PUBLIC LAW 115–97—DEC. 22, 2017 ‘‘(A) IN GENERAL.—Except as provided in subparagraph (B), in the case of a controlled group, the 6,000,000 barrel quantity specified in paragraph (1)(C)(i) and the 2,000,000 barrel quantity specified in paragraph (2)(A) shall be applied to the controlled group, and the 6,000,000 barrel quantity specified in paragraph (1)(C)(i) and the 60,000 barrel quantity specified in paragraph (2)(A) shall be appor- tioned among the brewers who are members of such group in such manner as the Secretary or their delegate shall by regulations prescribe. For purposes of the preceding sentence, the term ‘controlled group’ has the meaning assigned to it by subsection (a) of section 1563, except that for such purposes the phrase ‘more than 50 percent’ shall be substituted for the phrase ‘at least 80 percent’ in each place it appears in such subsection. Under regula- tions prescribed by the Secretary, principles similar to the principles of the preceding two sentences shall be applied to a group of brewers under common control where one or more of the brewers is not a corporation. ‘‘(B) FOREIGN MANUFACTURERS AND IMPORTERS.—For purposes of paragraph (4), in the case of a controlled group, the 6,000,000 barrel quantity specified in paragraph (1)(C)(i) shall be applied to the controlled group and appor- tioned among the members of such group in such manner as the Secretary shall by regulations prescribe. For pur- poses of the preceding sentence, the term ‘controlled group’ has the meaning given such term under subparagraph (A). Under regulations prescribed by the Secretary, prin- ciples similar to the principles of the preceding two sen- tences shall be applied to a group of brewers under common control where one or more of the brewers is not a corpora- tion. ‘‘(C) SINGLE TAXPAYER.—Pursuant to rules issued by the Secretary, two or more entities (whether or not under common control) that produce beer marketed under a similar brand, license, franchise, or other arrangement shall be treated as a single taxpayer for purposes of the application of this subsection.’’. (e) EFFECTIVE DATE.—The amendments made by this section shall apply to beer removed after December 31, 2017. SEC. 13803. TRANSFER OF BEER BETWEEN BONDED FACILITIES. (a) IN GENERAL.—Section 5414 is amended— (1) by striking ‘‘Beer may be removed’’ and inserting ‘‘(a) IN GENERAL.—Beer may be removed’’, and (2) by adding at the end the following: ‘‘(b) TRANSFER OF BEER BETWEEN BONDED FACILITIES.— ‘‘(1) IN GENERAL.—Beer may be removed from one bonded brewery to another bonded brewery, without payment of tax, and may be mingled with beer at the receiving brewery, subject to such conditions, including payment of the tax, and in such containers, as the Secretary by regulations shall prescribe, which shall include— ‘‘(A) any removal from one brewery to another brewery belonging to the same brewer, ‘‘(B) any removal from a brewery owned by one corpora- tion to a brewery owned by another corporation when— 26 USC 5414. 26 USC 5051 note. VerDate Sep 11 2014 10:09 Oct 18, 2018 Jkt 079139 PO 00097 Frm 00120 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL097.115 PUBL097 dkrause on DSKBC28HB2PROD with PUBLAWS