,,ii  #aad? ,,congress  #a/ ,session    
,s4 #addd  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,may #ba1 #bjae,mr4    
,pet]s 7= himself1 ,mr4 ,sullivan1 &    
,mrs4 ,gillibr&7 introduc$ ! foll[+     
bill2 :i* 0 read twice & ref]r$ to !    
,committee on ,f9ance  ,a ,,bill  ,to   
am5d ! ,int]nal ,rev5ue ,code ( #aihf to
 r$uce ! rate ( tax reg>d+ ! taxation ( 
di/ill$ spirits4  #a4 ,%ort title ,?is  
,act may be cit$ z ! ,di/ill]y ,excise  
,tax ,re=m ,act ( #bjae4  #b4 ,r$uc$    
rate ( 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$1 process$1 or bottl$  
by su* op]ation at a qualifi$ facility 9

 ! ,unit$ ,/ates %all be #b4gj p] pro(  
gallon4  7#b7 ,controll$ gr\ps ,9 ! case
 ( a controll$ gr\p1 ! #ajj1jjj pro(    
gallon quantity specifi$ 9 p>agraph 7#a7
 %all be appli$ to ! controll$ gr\p4 ,= 
purposes ( ! prec$+ s5t5ce1 ! t]m       
controll$ gr\p %all h ! mean+ giv5 su*  
t]m by subsection 7a7 ( section #aefc1  
except t m ?an #ej p]c5t %all be        
sub/itut$ = at lea/ #hj p]c5t ea* place 
x appe>s 9 su* subsection4 ,"u          
regulations prescrib$ by ! ,secret>y1   
pr9ciples simil> to ! pr9ciples ( !     
prec$+ two s5t5ces %all be appli$ to a  
gr\p "u common control :]e "o or m ( !  
p]sons is n a corporation4  4  7b7      
,con=m+ am5dm5t ,section #gfeb7;f77#b7 (
 ! ,int]nal ,rev5ue ,code ( #aihf is    
am5d$ by /rik+ section #ejja7;a7 &      
ins]t+ subsections 7a77#a7 & 7c77#a7 (  
section #ejja4  7c7 ,effective date ,!  
am5dm5ts made by ?is section %all apply 
to di/ill$ spirits produc$ 9 cal5d> ye>s
 beg9n+ aft] ,decemb] #ca1 #bjae4