,,ii  #aae? ,,congress  #a/ ,session    
,s4 #dbi  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,febru>y #af1 #bjag,mr4
 ,mc,connell 7= himself & ,mr4 ,paul7   
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to exempt ! ag+    
process ( di/ill$ spirits f ! production
 p]iod = purposes ( capitalization (    
int]e/ co/s4  #a4 ,%ort title ,?is ,act 
may be cit$ z ! ,advanc+ ,gr[? 9 !      
,economy ?r\gh ,di/ill$ ,spirits ,act or
 ! ,,ag$ ,spirits ,act4  #b4 ,production
 p]iod ( 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 ( di/ill$      
spirits ,= purposes ( ?is subsection1 ! 
production p]iod %all n include ! ag+   
p]iod = di/ill$ spirits 7z describ$ 9   
section #ejjb7;a77#h771 except su*      
spirits t are unfit = use = bev]age     

purposes4  4  7b7 ,con=m+ am5dm5t       
,p>agraph 7#e77;,b77ii7 ( section       
#bfc;,a7f7 ( ! ,int]nal ,rev5ue ,code ( 
#aihf1 z r$esignat$ by ?is section1 is  
am5d$ by ins]t+ except z provid$ 9      
p>agraph 7#d71 be=e end+ on ! date4  7c7
 ,effective date ,! am5dm5ts made by ?is
 section %all apply to int]e/ co/s paid 
or incurr$ 9 taxable ye>s end+ on or    
aft] ,decemb] #ca1 #bjah4