,i #aad? ,,congress #a/ ,session ,h4 ,r4 #bijc ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,june #be1 #bjae ,mr4 ,pauls5 7= himself1 ,mr4 ,k9d1 ,mr4 ,blum5au]1 ,mr4 ,tib]i1 ,mr4 ,de,fazio1 ,mr4 ,neal1 ,mr4 ,womack1 & ,ms4 ,j5k9s ( ,kansas7 introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means1 & 9 addition to ! ,committee on ! ,budget1 = a p]iod to be subsequ5tly det]m9$ by ! ,speak]1 9 ea* case = consid]ation ( su* provisions z fall )9 ! jurisdiction ( ! committee conc]n$ ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to re=m taxation ( alcoholic bev]ages4 #a4 ,%ort title2 table ( cont5ts2 rule ( con/ruction 7a7 ,%ort title ,?is ,act may be cit$ z ! ,craft ,bev]age ,mod]nization & ,tax ,re=m ,act ( #bjae4 7b7 ,table ( cont5ts ,! table ( cont5ts ( ?is ,act is z foll[s3 ,sec4 #a4 ,%ort title2 table ( cont5ts2 rule ( con/ruction4 ,,title ,i--,bond+ & capitalization requirem5ts ,sec4 #aja4 ,removal ( bond requirem5ts & ext5d+ fil+ p]iods = c]ta9 taxpay]s ) limit$ excise tax liability4 ,sec4 #ajb4 ,production p]iod = be]1 w9e1 & di/ill$ spirits4 ,,title ,,ii--,be] ,sec4 #bja4 ,r$uc$ rate ( excise tax on be]4 ,sec4 #bjb4 ,use ( :olesome products suitable = human food consumption 9 ! production ( f]m5t$ bev]ages4 ,sec4 #bjc4 ,simplification ( rules reg>d+ records1 /atem5ts1 & returns4 ,sec4 #bjd4 ,transf] ( be] betwe5 bond$ facilities4 ,,title ,,iii--,h>d ,cid] ,sec4 #cja4 ,modification ( def9ition ( h>d cid]4 ,,title ,,iv--,w9e ,sec4 #dja4 ,r$uc$ rate ( excise tax on w9e produc$ dome/ically by c]ta9 qualify+ produc]s4 ,sec4 #djb4 ,adju/m5t ( alcohol cont5t level = application ( excise tax rates4 ,,title ,v--,di/ill$ ,spirits ,sec4 #eja4 ,r$uc$ rate ( excise tax on c]ta9 di/ill$ spirits4 ,sec4 #ejb4 ,exemption ( home di/ill]y e/abli%m5ts f c]ta9 taxation & bond+ requirem5ts4 ,,title ,,vi--,program integrity & excise tax adm9i/ration ,sec4 #fja4 ,program ,integrity ,cap ,adju/m5t = ! ,alcohol & ,tobacco ,tax & ,trade ,bureau4 ,sec4 #fjb4 ,increase in=mation %>+ to adm9i/] excise taxes4 7c7 ,rule ( con/ruction ,no?+ 9 ?is ,act1 ! am5dm5ts made by ?is ,act1 or any regulation promulgat$ "u ?is ,act or ! am5dm5ts made by ?is ,act1 %all be con/ru$ to preempt1 sup]s$e1 or o!rwise limit or re/rict any ,/ate1 local1 or tribal law t prohibits or regulates ! production or sale ( di/ill$ spirits1 w9e1 or malt bev]ages4 ,i ,bond+ & capitalization requirem5ts #aja4 ,removal ( bond requirem5ts & ext5d+ fil+ p]iods = c]ta9 taxpay]s ) limit$ excise tax liability 7a7 ,fil+ requirem5ts ,section #ejfa7;d77#d7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$-- 7#a7 9 subp>agraph 7,a7-- 7,a7 by /rik+ ,9 ! case ( & ins]t+ ! foll[+3 7i7 ,m ?an #a1jjj & n m ?an #ej1jjj 9 taxes ,except z provid$ 9 clause 7ii71 9 ! case ( 1 7,b7 by /rik+ "u bond = def]r$ paym5t1 & 7,c7 by add+ at ! end ! foll[+ new clause3 7ii7 ,n m ?an #a1jjj 9 taxes ,9 ! case ( any taxpay] :o reasonably expects to be liable = n m ?an #a1jjj 9 taxes impos$ ) respect to di/ill$ spirits1 w9es1 & be] "u subp>ts ,a1 ,c1 & ,d & section #gfeb = ! cal5d> ye> & :o 0 liable = n m ?an #a1jjj 9 su* taxes 9 ! prec$+ cal5d> ye>1 ! la/ day = ! paym5t ( tax on )drawals1 removals1 & entries 7& articles br\ght into ! ,unit$ ,/ates f ,pu]to ,rico7 %all be ! #ad? day aft] ! la/ day ( ! cal5d> ye>4 1 & 7#b7 9 subp>agraph 7,b7-- 7,a7 by /rik+ ,subp>agraph 7,a7 & ins]t+ ! foll[+3 7i7 ,exce$s #ej1jjj limit ,subp>agraph 7,a77i7 1 & 7,b7 by add+ at ! end ! foll[+ new clause3 7ii7 ,exce$s #a1jjj limit ,subp>agraph 7,a77ii7 %all n apply to any taxpay] = any portion ( ! cal5d> ye> foll[+ ! fir/ date on :i* ! aggregate am\nt ( tax due "u subp>ts ,a1 ,c1 & ,d & section #gfeb f su* taxpay] dur+ su* cal5d> ye> exce$s #a1jjj1 & any tax "u su* subp>ts :i* has n be5 paid on su* date %all be due on ! #ad? day aft] ! la/ day ( ! cal5d> qu>t] 9 :i* su* date occurs4 4 7b7 ,bond requirem5ts 7#a7 ,9 g5]al ,section #eeea ( su* ,code is am5d$-- 7,a7 9 subsection 7a71 by /rik+ ,no individual & ins]t+ ,except z provid$ "u subsection 7d71 no individual1 & 7,b7 by add+ at ! end ! foll[+ new subsection3 7d7 ,removal ( bond requirem5ts 7#a7 ,9 g5]al ,dur+ any p]iod to :i* subp>agraph 7,a7 ( section #ejfa7;d77#d7 applies to a taxpay] 7det]m9$ aft] application ( subp>agraph 7,b7 !re(71 su* taxpay] %all n be requir$ to furni% any bond cov]+ op]ations or )drawals ( di/ill$ spirits or w9es = non9du/rial use or ( be]4 7#b7 ,satisfaction ( bond requirem5ts ,any taxpay] = any p]iod describ$ 9 p>agraph 7#a7 %all be treat$ z if suffici5t bond has be5 furni%$ = purposes ( cov]+ op]ations & )drawals ( di/ill$ spirits or w9es = non9du/rial use or ( be] = purposes ( any requirem5ts relat+ to bonds "u ?is *apt]4 4 7#b7 ,con=m+ am5dm5ts 7,a7 ,bonds = di/ill$ spirits plants ,section #eagc7;a7 ( su* ,code is am5d$-- 7i7 9 p>agraph 7#a71 by /rik+ ,no p]son & ins]t+ ,except z provid$ "u section #eeea7;d71 no p]son1 & 7ii7 9 p>agraph 7#b71 by /rik+ ,no di/ill$ spirits & ins]t+ ,except z provid$ "u section #eeea7;d71 no di/ill$ spirits4 7,b7 ,bond$ w9e cell>s ,section #ecea ( su* ,code is am5d$-- 7i7 by /rik+ ,any p]son & ins]t+ ! foll[+3 7a7 ,9 g5]al ,any p]son 1 7ii7 by ins]t+ 1 except z provid$ "u section #eeea7;d71 be=e file bond1 7iii7 by /rik+ ,su* premises %all & all t foll[s ?r\gh ! p]iod1 & 7iv7 by add+ at ! end ! foll[+ new subsection3 7b7 ,def9itions ,= purposes ( ?is *apt]-- 7#a7 ,bond$ w9e cell> ,! t]m bond$ w9e cell> means any premises describ$ 9 subsection 7a71 includ+ any su* premises e/abli%$ by a taxpay] describ$ 9 section #eeea7;d74 7#b7 ,bond$ w9]y ,at ! discretion ( ! ,secret>y1 any bond$ w9e cell> t engages 9 production op]ations may be designat$ z a bond$ w9]y4 4 7,c7 ,bonds = brew]ies ,section #edja ( su* ,code is am5d$ by add+ at ! end ! foll[+ new subsection3 7c7 ,exception f bond requirem5ts = c]ta9 brew]ies ,subsection 7b7 %all n apply to any taxpay] = any p]iod describ$ 9 section #eeea7;d74 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all take effect on ! date t is #a ye> aft] ! date ( ! enactm5t ( ?is ,act4 #ajb4 ,production p]iod = be]1 w9e1 & di/ill$ spirits 7a7 ,9 g5]al ,section #bfc;,a7f7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$-- 7#a7 by r$esignat+ p>agraph 7#d7 z p>agraph 7#e71 & 7#b7 by ins]t+ aft] p>agraph 7#c7 ! foll[+ new p>agraph3 7#d7 ,exemption = ag+ process ( f9i%$ be]1 w9e1 & di/ill$ spirits ,= purposes ( ?is section1 ! production p]iod %all n include ! ag+ p]iod =-- 7,a7 be] 7z def9$ 9 section #ejeb7;a771 7,b7 w9e 7z describ$ 9 section #ejda7;a771 or 7,c7 di/ill$ spirits 7z def9$ 9 section #ejjb7;a77#h771 except su* spirits t are unfit = use = bev]age purposes4 4 7b7 ,con=m+ am5dm5t 7#a7 ,section #bfc;,a7f77#e77;,b77ii7 ( su* ,code1 z r$esignat$ by ?is section1 is am5d$ by ins]t+ except z provid$ 9 p>agraph 7#d71 be=e end+ on ! date4 7#b7 ,section #cab7n77#a77;,c7 ( su* ,code is am5d$ by /rik+ section #bfc;,a7f77#d77;,b7 & ins]t+ section #bfc;,a7f77#e77;,b74 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to production p]iods beg9n+ aft] ,decemb] #ca1 #bjaf4 ,,ii ,be] #bja4 ,r$uc$ rate ( excise tax on be] 7a7 ,9 g5]al ,section #ejea7;a77#a7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ to read z foll[s3 7#a7 ,9 g5]al 7,a7 ,imposition ( tax ,a tax is h]eby impos$ on all be] brew$ or produc$1 & remov$ = consumption or sale1 )9 ! ,unit$ ,/ates1 or import$ into ! ,unit$ ,/ates4 ,except z provid$ 9 p>agraph 7#b71 ! rate ( su* tax %all be-- 7i7 #af on ! fir/ #f1jjj1jjj b>rels ( be] :i* are remov$ dur+ ! cal5d> ye> = consumption or sale by a brew] or import$ into ! ,unit$ ,/ates 9 su* ye> by an import]1 & 7ii7 #ah on any b>rels ( be] to :i* clause 7i7 does n apply4 7,b7 ,b>rel ,= purposes ( ?is section1 a b>rel %all conta9 n m ?an #ca gallons ( be]1 & any tax impos$ "u ?is section %all be appli$ at a l rate = any o!r quantity or = fractional p>ts ( a b>rel4 4 7b7 ,r$uc$ rate = c]ta9 dome/ic production ,section #ejea7;a77#b77;,a7 ( su* ,code is am5d$-- 7#a7 9 ! head+1 by /rik+ #g & ins]t+ #c4ej1 & 7#b7 by /rik+ #g & ins]t+ #c4ej4 7c7 ,con=m+ am5dm5ts ,section #ejea7;a77#b77;,b7 ( su* ,code is am5d$ by ins]t+ ! #f1jjj1jjj b>rel quantity specifi$ 9 p>agraph 7#a77;,a77i7 & be=e ! #b1jjj1jjj b>rel quantity4 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply to be] remov$ dur+ cal5d> ye>s beg9n+ aft] ,decemb] #ca1 #bjaf4 #bjb4 ,use ( :olesome products suitable = human food consumption 9 ! production ( f]m5t$ bev]ages 7a7 ,9 g5]al ,n lat] ?an ! date t is #a ye> aft] ! date ( ! enactm5t ( ?is ,act1 ! ,secret>y ( ! ,treasury or ! ,secret>y ( ! ,treasury's delegate %all am5d subp>t ,f ( "p #be ( sub*apt] ,a ( *apt] ,i ( title #bg1 ,code ( ,f$]al ,regulations to ensure t1 = purposes ( su* "p1 :olesome fruits1 vegetables1 & spices suitable = human food consumption t are g5]ally recogniz$ z safe = use 9 an alcoholic bev]age & t d n conta9 alcohol are g5]ally recogniz$ z a traditional +r$i5t 9 ! production ( f]m5t$ bev]ages4 7b7 ,def9ition ,= purposes ( ?is section1 ! t]m fruit means :ole fruit1 fruit juices1 fruit puree1 fruit extract1 or fruit conc5trate4 7c7 ,rule ( con/ruction ,no?+ 9 ?is section %all be con/ru$ to revoke1 prescribe1 or limit any o!r exemptions f ! =mula requirem5ts "u subp>t ,f ( "p #be ( sub*apt] ,a ( *apt] ,i ( title #bg1 ,code ( ,f$]al ,regulations = any +r$i5t t has be5 recogniz$ be=e1 on1 or aft] ! date ( ! enactm5t ( ?is ,act z a traditional +r$i5t 9 ! production ( f]m5t$ bev]ages4 #bjc4 ,simplification ( rules reg>d+ records1 /atem5ts1 & returns 7a7 ,9 g5]al ,section #eeee7;a7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+3 ,! ,secret>y %all p]mit a p]son to employ a unifi$ sy/em = any records1 /atem5ts1 & returns requir$ to be kept1 r5d]$1 or made "u ?is section = any be] produc$ 9 ! brew]y = :i* ! tax impos$ by section #ejea has be5 det]m9$1 includ+ any be] :i* has be5 remov$ = consumption on ! premises ( ! brew]y44 7b7 ,effective date ,! am5dm5ts made by ?is section %all apply to any cal5d> qu>t]s beg9n+ m ?an #a ye> aft] ! date ( ! enactm5t ( ?is ,act4 #bjd4 ,transf] ( be] betwe5 bond$ facilities 7a7 ,9 g5]al ,section #edad ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ to read z foll[s3 #edad4 ,transf] ( be] betwe5 bond$ facilities 7a7 ,9 g5]al ,be] may be remov$ f "o brew]y to ano!r bond$ brew]y1 )\t paym5t ( tax1 & may be m+l$ ) be] at ! receiv+ brew]y1 subject to su* conditions1 includ+ paym5t ( ! tax1 & 9 su* conta9]s1 z ! ,secret>y by regulations %all prescribe1 :i* %all include-- 7#a7 any removal f "o brew]y to ano!r brew]y belong+ to ! same brew]1 7#b7 any removal f a brew]y own$ by "o corporation to a brew]y own$ by ano!r corporation :5-- 7,a7 "o su* corporation owns ! controll+ int]e/ 9 ! o!r su* corporation1 or 7,b7 ! controll+ int]e/ 9 ea* su* corporation is own$ by ! same p]son or p]sons1 & 7#c7 any removal f "o brew]y to ano!r brew]y :5-- 7,a7 ! proprietors ( transf]r+ & receiv+ premises are indep5d5t ( ea* o!r & nei!r has a propriet>y int]e/1 directly or indirectly1 9 ! bus9ess ( ! o!r1 & 7,b7 ! transf]or has dive/$ itself ( all int]e/ 9 ! be] s transf]r$ & ! transf]ee has accept$ responsibility = paym5t ( ! tax4 7b7 ,transf] ( liability = tax ,= purposes ( subsection 7a77#c71 su* relief f liability %all be effective f ! "t ( removal f ! transf]or's bond$ premises1 or f ! "t ( dive/m5t ( int]e/1 :i*ev] is lat]4 4 7b7 ,removal f brew]y by pipel9e ,section #edab ( su* ,code is am5d$ by ins]t+ pursuant to section #edad or be=e by pipel9e4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to any cal5d> qu>t]s beg9n+ m ?an #a ye> aft] ! date ( ! enactm5t ( ?is ,act4 ,,iii ,h>d ,cid] #cja4 ,modification ( def9ition ( h>d cid] 7a7 ,9 g5]al ,section #ejda ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$-- 7#a7 9 p>agraph 7#f7 ( subsection 7b71 by /rik+ :i* is a /ill w9e & all t foll[s ?r\gh alcohol by volume1 & 7#b7 by add+ at ! end ! foll[+ new subsection3 7g7 ,h>d cid] ,= purposes ( subsection 7b77#f71 ! t]m h>d cid] means a w9e-- 7#a7 conta9+ n m ?an #j4fd gram ( c>bon dioxide p] hundr$ millilit]s ( w9e1 except t ! ,secret>y may by regulations prescribe su* tol]ances to ?is limitation z may be reasonably necess>y 9 good comm]cial practice1 7#b7 :i* is d]iv$ prim>ily f-- 7,a7 apples1 apple juice conc5trate1 pe>s1 or pe> juice conc5trate1 & 7,b7 wat]1 7#c7 :i* conta9s no fruit product or fruit flavor+ o!r ?an apple or pe>1 & 7#d7 :i* conta9s at lea/ "o-half ( #a p]c5t & less ?an #h4e p]c5t alcohol by volume4 4 7b7 ,effective date ,! am5dm5ts made by ?is section %all apply to h>d cid] remov$ dur+ cal5d> ye>s beg9n+ aft] ,decemb] #ca1 #bjaf4 ,,iv ,w9e #dja4 ,r$uc$ rate ( excise tax on w9e produc$ dome/ically by c]ta9 qualify+ produc]s 7a7 ,9 g5]al ,section #ejda7;c7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$-- 7#a7 by am5d+ p>agraph 7#a7 to read z foll[s3 7#a7 ,all[ance ( cr$it 7,a7 ,9 g5]al ,except z provid$ 9 p>agraph 7#b71 !re %all be all[$ z a cr$it aga9/ any tax impos$ by ?is title 7o!r ?an *apt]s #b1 #ba1 & #bb7 an am\nt equal to ! sum (-- 7i7 #a p] w9e gallon on ! fir/ #cj1jjj w9e gallons ( w9e1 plus 7ii7 #ij c5ts p] w9e gallon on ! fir/ #ajj1jjj w9e gallons ( w9e to :i* clause 7i7 does n apply1 on w9e gallons :i* are remov$ dur+ su* ye> = consumption or sale & :i* h be5 produc$ at qualifi$ facilities 9 ! ,unit$ ,/ates4 7,b7 ,adju/m5t ( cr$it = h>d cid] ,9 ! case ( w9e describ$ 9 subsection 7b77#f71 subp>agraph 7,a7 ( ?is p>agraph %all be appli$-- 7i7 9 clause 7i7 ( su* subp>agraph1 by sub/itut+ #f4b c5ts = #a1 & 7ii7 9 clause 7ii7 ( su* subp>agraph1 by sub/itut+ #e4f c5ts = #ij c5ts4 7,c7 ,d5ial ( cr$it = *ampagne & o!r sp>kl+ w9es ,?is p>agraph %all n apply to w9es describ$ 9 subsection 7b77#d74 1 7#b7 9 p>agraph 7#b7-- 7,a7 by /rik+ p>agraph 7#a7 & ins]t+ clause 7ii7 ( p>agraph 7#a77;,a71 & 7,b7 by /rik+ #a1jjj w9e gallons ( w9e produc$ 9 excess ( #aej1jjj w9e gallons & ins]t+ #aj1jjj w9e gallons ( w9e produc$ 9 excess ( #a1jjj1jjj w9e gallons1 & 7#c7 9 p>agraph 7#g7-- 7,a7 9 subp>agraph 7,a71 by /rik+ ?is subsection f b5efitt+ any p]son :o produces m ?an #bej1jjj w9e gallons & ins]t+ p>agraph 7#a77;,a77ii7 f b5efitt+ any p]son :o produces m ?an #b1jjj1jjj w9e gallons1 & 7,b7 9 subp>agraph 7,b71 by /rik+ #aej1jjj w9e gallons & ins]t+ #a1jjj1jjj w9e gallons4 7b7 ,effective date ,! am5dm5ts made by ?is section %all apply to w9e remov$ dur+ cal5d> ye>s beg9n+ aft] ,decemb] #ca1 #bjaf4 #djb4 ,adju/m5t ( alcohol cont5t level = application ( excise tax rates 7a7 ,9 g5]al ,p>agraphs 7#a7 & 7#b7 ( section #ejda7;b7 ( ! ,int]nal ,rev5ue ,code ( #aihf are am5d$ by /rik+ #ad p]c5t ea* place x appe>s & ins]t+ #ad4be p]c5t4 7b7 ,effective date ,! am5dm5ts made by ?is section %all apply to w9e remov$ dur+ cal5d> ye>s beg9n+ aft] ,decemb] #ca1 #bjaf4 ,v ,di/ill$ ,spirits #eja4 ,r$uc$ rate ( excise tax on c]ta9 di/ill$ spirits 7a7 ,9 g5]al ,section #ejja ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by r$esignat+ subsection 7c7 z subsection 7d7 & by ins]t+ aft] subsection 7b7 ! foll[+ new subsection3 7c7 ,r$uc$ rate 7#a7 ,9 g5]al ,9 ! case ( a di/ill$ spirits op]ation1 ! o!rwise applicable tax rate "u subsection 7a77#a7 on ! fir/ #ajj1jjj ( pro( gallons ( di/ill$ spirits :i* are remov$ 9 ! cal5d> ye> & :i* h be5 di/ill$ or process$ by su* op]ation at a qualifi$ facility 9 ! ,unit$ ,/ates %all be #b4gj p] pro( gallon4 7#b7 ,controll$ gr\ps 7,a7 ,9 g5]al ,9 ! case ( a controll$ gr\p1 ! #ajj1jjj pro( gallon quantity specifi$ 9 p>agraph 7#a7 %all be appli$ to ! controll$ gr\p4 7,b7 ,def9ition ,= purposes ( subp>agraph 7,a71 ! t]m controll$ gr\p %all h ! mean+ giv5 su* t]m by subsection 7a7 ( section #aefc1 except t-- 7i7 m ?an #ej p]c5t %all be sub/itut$ = at lea/ #hj p]c5t ea* place x appe>s 9 su* subsection1 & 7ii7 su* det]m9ation %all be made )\t reg>d to section #aefc7;b77#b77;,c74 7,c7 ,rules = non-corporations ,"u regulations prescrib$ by ! ,secret>y1 pr9ciples simil> to ! pr9ciples ( subp>agraphs 7,a7 & 7,b7 %all be appli$ to a gr\p "u common control :]e "o or m ( ! p]sons is n a corporation4 7,d7 ,s+le taxpay] ,pursuant to rules issu$ by ! ,secret>y1 any di/ill$ spirits op]ation :i* produces di/ill$ spirits m>ket$ "u a simil> br&1 lic5se1 fran*ise1 or o!r arrangem5t %all be treat$ z a s+le taxpay] = purposes ( ! application ( ?is p>agraph4 4 7b7 ,con=m+ am5dm5t ,section #gfeb7;f77#b7 ( su* ,code is am5d$ by /rik+ section #ejja7;a7 & ins]t+ sections #ejja7;a77#a7 & #ejja7;c77#a74 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to di/ill$ spirits remov$ 9 cal5d> ye>s beg9n+ aft] ,decemb] #ca1 #bjaf4 #ejb4 ,exemption ( home di/ill]y e/abli%m5ts f c]ta9 taxation & bond+ requirem5ts 7a7 ,9 g5]al ,section #ejja ( ! ,int]nal ,rev5ue ,code ( #aihf1 z am5d$ by section #eja1 is am5d$ by r$esignat+ subsection 7d7 z subsection 7e71 & by ins]t+ aft] subsection 7c7 ! foll[+ new subsection3 7d7 ,exemption = di/ill$ spirits produc$ at a home di/ill]y e/abli%m5t ,subject to regulations prescrib$ by ! ,secret>y1 ! tax impos$ by subsection 7a7 %all n apply to di/ill$ spirits produc$ at a home di/ill]y e/abli%m5t 7z def9$ 9 section #ejjb7;a77#af774 4 7b7 ,def9ition ( home di/ill]y e/abli%m5t ,section #ejjb7;a7 ( su* ,code is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#af7 ,home di/ill]y e/abli%m5t 7,a7 ,9 g5]al ,! t]m home di/ill]y e/abli%m5t means an e/abli%m5t t-- 7i7 is locat$ 9 ! dwell+ h\se ( ! own] ( su* e/abli%m5t or 9 any %$1 y>d1 enclosure1 or o!r prop]ty connect$ ) su* dwell+ h\se1 & 7ii7 produces di/ill$ spirits solely = p]sonal or family use by ! own] ( su* e/abli%m5t4 7,b7 ,p]sonal or family use 7i7 ,9 g5]al ,a home di/ill]y e/abli%m5t %all be treat$ z produc+ di/ill$ spirits = p]sonal or family use if-- 7,i7 any /ills or di/ill+ app>atuses conta9$ 9 su* e/abli%m5t h a ma% capacity ( n great] ?an #ae4e gallons1 7,,ii7 su* e/abli%m5t produces no m ?an-- 7aa7 9 ! case ( a h\sehold ) #a adult1 #bd pro( gallons ( di/ill$ spirits dur+ ! cal5d> ye>1 or 7bb7 9 ! case ( a h\sehold ) #b or m adults1 #dh pro( gallons ( di/ill$ spirits dur+ ! cal5d> ye>1 & 7,,iii7 no di/ill$ spirits produc$ by su* e/abli%m5t are sold to any p]son1 or transf]r$ to any p]son 7= paym5t or o!rwise7 = sale by su* p]son4 7ii7 ,adult ,= purposes ( ?is p>agraph1 ! t]m adult means an individual :o has atta9$ #ah ye>s ( age1 or ! m9imum age 7if any7 e/abli%$ by law applicable 9 ! locality 9 :i* ! h\sehold is situat$ at :i* di/ill$ spirits may be sold to individuals1 :i*ev] is great]4 4 7c7 ,exemption f e/abli%m5t requirem5ts ,section #eaga ( su* ,code is am5d$-- 7#a7 9 subsection 7a71 by /rik+ ,except z o!rwise provid$ by law & ins]t+ ,except z provid$ by subsection 7e7 or any o!r provision ( law1 & 7#b7 by r$esignat+ subsection 7e7 z subsection 7f71 & by ins]t+ aft] subsection 7d7 ! foll[+ new subsection3 7e7 ,exception = home di/ill]y e/abli%m5t ,! requirem5ts ( ?is section %all n apply 9 ! case ( a home di/ill]y e/abli%m5t 7z describ$ 9 section #ejjb7;a77#af774 4 7d7 ,crim9al p5alties ,section #efja7;a77#f7 ( su* ,code is am5d$ by ins]t+ or section #eaga7;e7 aft] #eagh7;a77#a77;,c74 7e7 ,limitation on sales = p]sonal or family use ,section #eaja ( su* ,code is am5d$-- 7#a7 by r$esignat+ subsection 7b7 z subsection 7c71 & 7#b7 by ins]t+ aft] subsection 7a7 ! foll[+ new subsection3 7b7 ,limitation on sales = home di/ill]y e/abli%m5ts ,! ,secret>y %all1 pursuant to regulations1 require t no /ill1 boil]1 or o!r vessel ) a ma% capacity ( great] ?an #ae4e gallons be sold or transf]r$ to any p]son :o int5ds to use su* /ill1 boil]1 or vessel solely z "p ( a home di/ill]y e/abli%m5t 7z describ$ 9 section #ejjb7;a77#af774 4 7f7 ,effective date ,! am5dm5ts made by ?is section %all take effect on ! date t is #a ye> aft] ! date ( ! enactm5t ( ?is ,act4 ,,vi ,program integrity & excise tax adm9i/ration #fja4 ,program ,integrity ,cap ,adju/m5t = ! ,alcohol & ,tobacco ,tax & ,trade ,bureau ,section #bea7;b77#b7 ( ! ,balanc$ ,budget & ,em]g5cy ,deficit ,control ,act ( #aihe 7#b ,u4,s4,c4 #ija7;b77#b77 is am5d$ by add+ at ! end ! foll[+ new subp>agraphs3 7,e7 ,en=cem5t & ,compliance ,activities ,conduct$ by ! ,alcohol & ,tobacco ,tax & ,trade ,bureau 7i7 ,9 g5]al ,if a bill or jo9t resolution is enact$ mak+ appropriations = a fiscal ye> to ! ,alcohol & ,tobacco ,tax & ,trade ,bureau ( n less ?an ! fir/ am\nt specifi$ 9 subclauses 7,i7 ?r\gh 7,,vi7 ( clause 7ii7 = tax activities = t fiscal ye>1 includ+ tax compliance to address ! ,f$]al tax gap 7taxes ow$ b n paid71 & provides an additional appropriation = tax activities1 includ+ tax compliance to address ! ,f$]al tax gap1 ! adju/m5t %all be ! am\nt ( ! additional appropriation1 except t ! adju/m5t %all n exce$ ! second am\nt specifi$ 9 t subclause4 7ii7 ,am\nts specifi$ ,! am\nts specifi$ are-- 7,i7 = fiscal ye> #bjaf1 an appropriation ( #aja1jjj1jjj1 & an additional appropriation ( #e1jjj1jjj2 7,,ii7 = fiscal ye> #bjag1 an appropriation ( #ajc1jjj1jjj1 & an additional appropriation ( #i1jjj1jjj2 7,,iii7 = fiscal ye> #bjah1 an appropriation ( #ajf1jjj1jjj1 & an additional appropriation ( #ad1jjj1jjj2 7,,iv7 = fiscal ye> #bjai1 an appropriation ( #ajh1jjj1jjj1 & an additional appropriation ( #ah1jjj1jjj2 7,v7 = fiscal ye> #bjbj1 an appropriation ( #aaa1jjj1jjj1 & an additional appropriation ( #bd1jjj1jjj2 & 7,,vi7 = fiscal ye> #bjba1 an appropriation ( #aac1jjj1jjj1 & an additional appropriation ( #bd1jjj1jjj4 7iii7 ,def9itions ,z us$ 9 ?is subp>agraph-- 7,i7 ! t]m additional appropriation = tax activities1 includ+ tax compliance to address ! ,f$]al tax gap means new & cont9u+ inve/m5ts 9 exp&+ & improv+ ! effectiv5ess & effici5cy ( ! ov]all tax en=cem5t & compliance program ( ! ,alcohol & ,tobacco ,tax & ,trade ,bureau & fully fund+ op]ational support activities at ! ,alcohol & ,tobacco ,tax & ,trade ,bureau2 & 7,,ii7 ! t]m new & cont9u+ inve/m5ts includes additional res\rces = implem5t+ new au?orities & = conduct+ additional exam9ations & audits4 7iv7 ,appropriation ,! fir/ am\nt specifi$ 9 subclauses 7,i7 ?r\gh 7,,vi7 ( clause 7ii7 is ! am\nt "u ! head+ 9 an appropriations ,act = ! ,alcohol & ,tobacco ,tax & ,trade ,bureau t is specifi$ to pay = ! co/s ( tax activities1 includ+ tax compliance to address ! ,f$]al tax gap1 & to pay = regulatory activities t protect ! public4 7v7 ,additional am\nt ,! am\nts fur!r specifi$ 9 subclauses 7,i7 ?r\gh 7,,vi7 ( clause 7ii7 are ! am\nts "u ! head+ 9 an appropriations act = ! ,alcohol & ,tobacco ,tax & ,trade ,bureau = ! am\nt ( ! additional appropriation = tax activities1 includ+ tax compliance to address ! ,f$]al tax gap4 7,f7 ,activities t ,protect ! ,public ,conduct$ by ! ,alcohol & ,tobacco ,tax & ,trade ,bureau 7i7 ,9 g5]al ,if a bill or jo9t resolution is enact$ mak+ appropriations = a fiscal ye> to ! ,alcohol & ,tobacco ,tax & ,trade ,bureau ( n less ?an ! fir/ am\nt specifi$ 9 subclauses 7,i7 ?r\gh 7,,vi7 ( subp>agraph 7,e77ii7 = tax activities = t fiscal ye>1 includ+ tax compliance to address ! ,f$]al tax gap 7taxes ow$ b n paid71 & regulatory activities conduct$ by ! ,alcohol & ,tobacco ,tax & ,trade ,bureau1 & mak+ appropriations 9 ! am\nt & = ! purpose ( ! adju/m5t 9 ! second am\nt specifi$ 9 subclauses 7,i7 ?r\gh 7,,vi7 ( subp>agraph 7,e77ii71 !n ! fur!r additional adju/m5t = t fiscal ye> %all be ! fur!r additional appropriation provid$ 9 t ,act = regulatory activities t protect ! public = t fiscal ye>1 b %all n exce$ #e1jjj1jjj 9 additional new budget au?ority4 7ii7 ,def9itions ,z us$ 9 ?is subp>agraph-- 7,i7 ! t]m regulatory activities t protect ! public means new budget au?ority = new & cont9u+ inve/m5ts 9 exp&+ & improv+ programs at ! ,alcohol & ,tobacco ,tax & ,trade ,bureau1 su* z regulat+ p]mitt+1 label+1 adv]tis+1 di/ribution & trade ( alcohol & tobacco products2 & 7,,ii7 ! t]m fur!r additional new budget au?ority means ! am\nt provid$ = a fiscal ye> 9 excess ( ! fir/ am\nt specifi$ 9 subclauses 7,i7 ?r\gh 7,,vi7 ( subp>agraph 7,e77ii7 & ! adju/m5t 9 ! second am\nt specifi$ 9 subclauses 7,i7 ?r\gh 7,,vi7 ( subp>agraph 7,e77ii71 n to exce$ #e1jjj1jjj4 4 #fjb4 ,increase in=mation %>+ to adm9i/] excise taxes 7a7 ,9 g5]al ,section #fajc7o7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#c7 ,taxes impos$ by section #ddha ,returns & return in=mation ) respect to taxes impos$ by section #ddha %all be op5 to inspection by or disclosure to (fic]s & employees ( ,unit$ ,/ates ,cu/oms & ,bord] ,protection ( ! ,dep>tm5t ( ,homel& ,security ^: (ficial duties require su* inspection or disclosure = purposes ( adm9i/]+ su* section4 4 7b7 ,con=m+ am5dm5ts ,section #fajc7p77#d7 ( su* ,code is am5d$ by /rik+ or 7o77#a77;,a7 ea* place x appe>s & ins]t+ 1 7o77#a77;,a7 or 7o77#c74