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131 STAT. 2175 PUBLIC LAW 115–97—DEC. 22, 2017 group of the foreign producer, as described under paragraph (4).’’. (d) EFFECTIVE DATE.—The amendments made by this section shall apply to wine removed after December 31, 2017. SEC. 13805. ADJUSTMENT OF ALCOHOL CONTENT LEVEL FOR APPLICA- TION OF EXCISE TAX RATES. (a) IN GENERAL.—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’’. (b) EFFECTIVE DATE.—The amendments made by this section shall apply to wine removed after December 31, 2017. SEC. 13806. DEFINITION OF MEAD AND LOW ALCOHOL BY VOLUME WINE. (a) IN GENERAL.—Section 5041 is amended— (1) in subsection (a), by striking ‘‘Still wines’’ and inserting ‘‘Subject to subsection (h), still wines’’, and (2) by adding at the end the following new subsection: ‘‘(h) MEAD AND LOW ALCOHOL BY VOLUME WINE.— ‘‘(1) IN GENERAL.—For purposes of subsections (a) and (b)(1), mead and low alcohol by volume wine shall be deemed to be still wines containing not more than 16 percent of alcohol by volume. ‘‘(2) DEFINITIONS.— ‘‘(A) MEAD.—For purposes of this section, the term ‘mead’ means a wine— ‘‘(i) containing not more than 0.64 gram of carbon dioxide per hundred milliliters of wine, except that the Secretary shall by regulations prescribe such toler- ances to this limitation as may be reasonably necessary in good commercial practice, ‘‘(ii) which is derived solely from honey and water, ‘‘(iii) which contains no fruit product or fruit fla- voring, and ‘‘(iv) which contains less than 8.5 percent alcohol by volume. ‘‘(B) LOW ALCOHOL BY VOLUME WINE.—For purposes of this section, the term ‘low alcohol by volume wine’ means a wine— ‘‘(i) containing not more than 0.64 gram of carbon dioxide per hundred milliliters of wine, except that the Secretary shall by regulations prescribe such toler- ances to this limitation as may be reasonably necessary in good commercial practice, ‘‘(ii) which is derived— ‘‘(I) primarily from grapes, or ‘‘(II) from grape juice concentrate and water, ‘‘(iii) which contains no fruit product or fruit fla- voring other than grape, and ‘‘(iv) which contains less than 8.5 percent alcohol by volume. ‘‘(3) TERMINATION.—This subsection shall not apply to wine removed after December 31, 2019.’’. (b) EFFECTIVE DATE.—The amendments made by this section shall apply to wine removed after December 31, 2017. 26 USC 5401 note. 26 USC 5401 note. 26 USC 5041. 26 USC 5401 note. VerDate Sep 11 2014 10:09 Oct 18, 2018 Jkt 079139 PO 00097 Frm 00123 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL097.115 PUBL097 dkrause on DSKBC28HB2PROD with PUBLAWS