Pub. L. 116–260, div. EE, title I, § 110(b), Dec. 27, 2020, 134 Stat. 3049, provided that, for single taxpayer rules relating to wine, see the cross reference under subsec. (c)(3) of this section.

A prior section 5041, acts Aug. 16, 1954, ch. 736, 68A Stat. 609; Mar. 30, 1955, ch. 18, § 3(a)(7), 69 Stat. 14; Mar. 29, 1956, ch. 115, § 3(a)(7), 70 Stat. 66; Mar. 29, 1957, Pub. L. 85–12, § 3(a)(5), 71 Stat. 9; June 30, 1958, Pub. L. 85–475, § 3(a)(5), 72 Stat. 259, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.

2020—Subsec. (b)(1), (2). Pub. L. 116–260, § 106(e)(1), substituted “16 percent” for “14 percent (16 percent in the case of wine removed after December 31, 2017, and before January 1, 2021”.

Subsec. (c). Pub. L. 116–260, § 106(d)(1)(A), struck out “for small domestic producers” after “Credit” in heading.

Subsec. (c)(1). Pub. L. 116–260, § 106(d)(1)(B), amended par. (1) generally. Prior to amendment, text read as follows: “Except as provided in paragraph (2), in the case of a person who produces not more than 250,000 wine gallons of wine during the calendar year, there shall be allowed as a credit against any tax imposed by this title (other than chapters 2, 21, and 22) of 90 cents per wine gallon on the 1st 100,000 wine gallons of wine (other than wine described in subsection (b)(4)) which are removed during such year for consumption or sale and which have been produced at qualified facilities in the United States. In the case of wine described in subsection (b)(6), the preceding sentence shall be applied by substituting ‘5.6 cents’ for ‘90 cents’.”

Subsec. (c)(1)(A). Pub. L. 116–260, § 106(d)(2)(A), inserted “but only if the importer is an electing importer under paragraph (6) and the wine gallons of wine have been assigned to the importer pursuant to such paragraph” after “into the United States during the calendar year” in concluding provisions.

Subsec. (c)(2) to (5). Pub. L. 116–260, § 106(d)(1)(C), (D), redesignated pars. (3) to (6) as (2) to (5), respectively, and struck out former par. (2). Prior to amendment, text of par. (2) read as follows: “The credit allowable by paragraph (1) shall be reduced (but not below zero) by 1 percent for each 1,000 wine gallons of wine produced in excess of 150,000 wine gallons of wine during the calendar year.”

Subsec. (c)(6). Pub. L. 116–260, § 106(d)(1)(E), which directed only the redesignation of par. (9) as (6), was executed by redesignating par. (9) as (6) and transferring it so as to appear after par. (5), to reflect the probable intent of Congress. Former par. (6) redesignated (5).

Subsec. (c)(6)(A). Pub. L. 116–260, § 106(d)(2)(B)(i), substituted “paragraph (1)” for “paragraph (8)”.

Subsec. (c)(6)(B). Pub. L. 116–260, § 106(d)(2)(B)(ii), substituted “The Secretary of the Treasury, after consultation with the Secretary of the Department of Homeland Security,” for “The Secretary” in introductory provisions.

Subsec. (c)(6)(C). Pub. L. 116–260, § 106(d)(2)(B)(iii), substituted “paragraph (3)” for “paragraph (4)”.

Subsec. (c)(7). Pub. L. 116–260, § 107(c)(1), added par. (7). Former par. (7) redesignated (8).

Pub. L. 116–260, § 106(d)(1)(F), amended par. (7) generally. Prior to amendment, text read as follows: “The Secretary may prescribe such regulations as may be necessary to carry out the purposes of this subsection, including regulations—

“(A) to prevent the credit provided in this subsection from benefiting any person who produces more than 250,000 wine gallons of wine during a calendar year, and

“(B) to assure proper reduction of such credit for persons producing more than 150,000 wine gallons of wine during a calendar year.”

Subsec. (c)(8). Pub. L. 116–260, § 107(c)(1), redesignated par. (7) as (8).

Pub. L. 116–260, § 106(d)(1)(C), struck out par. (8) which related to a special rule for wine and hard cider removed between Dec. 31, 2017, and Jan. 1, 2021.

Subsec. (c)(9). Pub. L. 116–260, § 106(d)(1)(E), redesignated par. (9) as (6).

Subsec. (h)(2)(A)(i), (B)(i). Pub. L. 116–260, § 106(f)(1)(A), substituted “the Secretary may” for “the Secretary shall”.

Subsec. (h)(3). Pub. L. 116–260, § 106(f)(1)(B), struck out par. (3). Text read as follows: “This subsection shall not apply to wine removed after December 31, 2020.”

2019—Subsec. (b)(1), (2). Pub. L. 116–94, § 144(e)(1), substituted “January 1, 2021” for “January 1, 2020”.

Subsec. (c)(8). Pub. L. 116–94, § 144(d)(2), substituted “Temporary special rule” for “Special rule for 2018 and 2019” in heading.

Subsec. (c)(8)(A). Pub. L. 116–94, § 144(d)(1), substituted “January 1, 2021” for “January 1, 2020” in introductory provisions.

Subsec. (c)(8)(C). Pub. L. 116–94, § 144(j)(1), added subpar. (C).

Subsec. (h)(3). Pub. L. 116–94, § 144(f)(1), substituted “December 31, 2020” for “December 31, 2019”.

2017—Subsec. (a). Pub. L. 115–97, § 13806(a)(1), substituted “Subject to subsection (h), still wines” for “Still wines”.

Subsec. (b)(1), (2). Pub. L. 115–97, § 13805(a), inserted “(16 percent in the case of wine removed after December 31, 2017, and before January 1, 2020” after “14 percent”.

Subsec. (c)(4). Pub. L. 115–97, § 13804(b), substituted “section 5051(a)(5)” for “section 5051(a)(2)(B)”.

Subsec. (c)(8). Pub. L. 115–97, § 13804(a), added par. (8).

Subsec. (c)(8)(A). Pub. L. 115–97, § 13804(c)(1), inserted “but only if the importer is an electing importer under paragraph (9) and the wine gallons of wine have been assigned to the importer pursuant to such paragraph” after “into the United States during the calendar year” in concluding provisions.

Subsec. (c)(9). Pub. L. 115–97, § 13804(c)(2), added par. (9).

Subsec. (h). Pub. L. 115–97, § 13806(a)(2), added subsec. (h).

2015—Subsec. (b)(6). Pub. L. 114–113, § 335(a)(1), struck out “which is a still wine derived primarily from apples or apple concentrate and water, containing no other fruit product, and containing at least one-half of 1 percent and less than 7 percent alcohol by volume” after “hard cider”.

Subsec. (g). Pub. L. 114–113, § 335(a)(2), added subsec. (g).

1998—Subsec. (b)(6). Pub. L. 105–206 inserted “which is a still wine” after “hard cider”.

1997—Subsec. (b)(6). Pub. L. 105–34, § 908(a), added par. (6).

Subsec. (c)(1). Pub. L. 105–34, § 908(b), inserted at end “In the case of wine described in subsection (b)(6), the preceding sentence shall be applied by substituting ‘5.6 cents’ for ‘90 cents’.”

1996—Subsec. (c)(6), (7). Pub. L. 104–188 added pars. (6) and (7) and struck out former par. (6) which read as follows:

“(6) Regulations.—The Secretary may prescribe such regulations as may be necessary to prevent the credit provided in this subsection from benefiting any person who produces more than 250,000 wine gallons of wine during a calendar year and to assure proper reduction of such credit for persons producing more than 150,000 wine gallons of wine during a calendar year.”

1990—Subsec. (b)(1). Pub. L. 101–508, § 11201(b)(1)(A), substituted “$1.07” for “17 cents”.

Subsec. (b)(2). Pub. L. 101–508, § 11201(b)(1)(B), substituted “$1.57” for “67 cents”.

Subsec. (b)(3). Pub. L. 101–508, § 11201(b)(1)(C), substituted “$3.15” for “$2.25”.

Subsec. (b)(5). Pub. L. 101–508, § 11201(b)(1)(D), substituted “$3.30” for “$2.40”.

Subsecs. (c) to (f). Pub. L. 101–508, § 11201(b)(2), added subsec. (c) and redesignated former subsecs. (c) to (e) as (d) to (f), respectively.

1988—Subsecs. (d), (e). Pub. L. 100–647 added subsec. (d) and redesignated former subsec. (d) as (e).

1976—Subsec. (a). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

1974—Subsec. (a). Pub. L. 93–490 substituted “0.392” for “0.277”.

1965—Subsec. (a). Pub. L. 89–44, § 806(a), substituted “0.277” for “0.256”.

Subsec. (b). Pub. L. 89–44, § 501(c)(1)–(5), struck out provisions at end of each par. setting out a specified reduced rate to be applied on and after July 1, 1965.

1964—Subsec. (b). Pub. L. 88–348 substituted “July 1, 1965” for “July 1, 1964” in five places.

1963—Subsec. (b). Pub. L. 88–52 substituted “July 1, 1964” for “July 1, 1963” in five places.

1962—Subsec. (b). Pub. L. 87–508 substituted “July 1, 1963” for “July 1, 1962” in five places.

1961—Subsec. (b). Pub. L. 87–72 substituted “July 1, 1962” for “July 1, 1961” in five places.

1960—Subsec. (b). Pub. L. 86–564 substituted “July 1, 1961” for “July 1, 1960” in five places.

1959—Subsec. (b). Pub. L. 86–75 substituted “July 1, 1960” for “July 1, 1959” in five places.

Pub. L. 116–260, div. EE, title I, § 106(d)(3), Dec. 27, 2020, 134 Stat. 3044, provided that: “The amendments made by this subsection [amending this section] shall apply to wine removed after December 31, 2020.”

Pub. L. 116–260, div. EE, title I, § 106(e)(2), Dec. 27, 2020, 134 Stat. 3044, provided that: “The amendments made by this subsection [amending this section] shall apply to wine removed after December 31, 2020.”

Pub. L. 116–260, div. EE, title I, § 106(f)(2), Dec. 27, 2020, 134 Stat. 3044, provided that: “The amendments made by this subsection [amending this section] shall apply to wine removed after December 31, 2020.”

Pub. L. 116–260, div. EE, title I, § 107(c)(2), Dec. 27, 2020, 134 Stat. 3048, provided that: “The amendments made by this subsection [amending this section] shall apply to wine removed after December 31, 2022.”

Pub. L. 116–94, div. Q, title I, § 144(d)(3), Dec. 20, 2019, 133 Stat. 3235, provided that: “The amendments made by this subsection [amending this section] shall apply to wine removed after December 31, 2019.”

Pub. L. 116–94, div. Q, title I, § 144(e)(2), Dec. 20, 2019, 133 Stat. 3235, provided that: “The amendments made by this subsection [amending this section] shall apply to wine removed after December 31, 2019.”

Pub. L. 116–94, div. Q, title I, § 144(f)(2), Dec. 20, 2019, 133 Stat. 3235, provided that: “The amendment made by this subsection [amending this section] shall apply to wine removed after December 31, 2019.”

Pub. L. 116–94, div. Q, title I, § 144(j)(2), Dec. 20, 2019, 133 Stat. 3236, provided that: “The amendment made by this subsection [amending this section] shall take effect as if included in section 13804 of Public Law 115–97.”

Pub. L. 115–97, title I, § 13804(d), Dec. 22, 2017, 131 Stat. 2175, provided that: “The amendments made by this section [amending this section] shall apply to wine removed after December 31, 2017.”

Pub. L. 115–97, title I, § 13805(b), Dec. 22, 2017, 131 Stat. 2175, provided that: “The amendments made by this section [amending this section] shall apply to wine removed after December 31, 2017.”

Pub. L. 115–97, title I, § 13806(b), Dec. 22, 2017, 131 Stat. 2175, provided that: “The amendments made by this section [amending this section] shall apply to wine removed after December 31, 2017.”

Pub. L. 114–113, div. Q, title III, § 335(b), Dec. 18, 2015, 129 Stat. 3109, provided that: “The amendments made by this section [amending this section] shall apply to hard cider removed during calendar years beginning after December 31, 2016.”

Amendment by Pub. L. 105–206 effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Pub. L. 105–34, to which such amendment relates, see section 6024 of Pub. L. 105–206, set out as a note under section 1 of this title.

Pub. L. 105–34, title IX, § 908(c), Aug. 5, 1997, 111 Stat. 876, provided that: “The amendments made by this section [amending this section] shall take effect on October 1, 1997.”

Amendment by Pub. L. 104–188 effective, except as otherwise expressly provided, as if included in the provision of the Revenue Reconciliation Act of 1990, Pub. L. 101–508, title XI, to which such amendment relates, see section 1702(i) of Pub. L. 104–188, set out as a note under section 38 of this title.

Amendment by Pub. L. 101–508 effective Jan. 1, 1991, see section 11201(d) of Pub. L. 101–508, set out as a note under section 5001 of this title.

Pub. L. 100–647, title VI, § 6101(b), Nov. 10, 1988, 102 Stat. 3710, provided that: “The amendment made by subsection (a) [amending this section] shall apply to wine removed after December 31, 1988.”

Pub. L. 93–490, § 6(b), Oct. 26, 1974, 88 Stat. 1468, provided that: “The amendment made by this section [amending this section] shall take effect on the first day of the first calendar month which begins more than 90 days after the date of enactment of this Act [Oct. 26, 1974].”

Amendment by section 501(c) of Pub. L. 89–44 applicable on and after July 1, 1965, see section 701(d) of Pub. L. 89–44, set out as a note under section 5701 of this title.

Pub. L. 89–44, title VIII, § 806(d)(1), June 21, 1965, 79 Stat. 164, provided that: “The amendment made by subsection (a) [amending this section] shall take effect on July 1, 1965.”

Section effective July 1, 1959, see section 210(a)(1) of Pub. L. 85–859, set out as a note under section 5001 of this title.

Imposition of tax on wine, exception for small domestic producers, exception for certain small wholesale or retail dealers, credit against tax, liability for tax and method of payment, controlled groups, other laws applicable, and definitions, see section 11201(e) of Pub. L. 101–508, set out as a note under section 5001 of this title.