1
 So in original. Probably should be followed by a closing parenthesis.
of alcohol by volume, $1.07 per wine gallon;
Prior Provisions

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.

Amendments

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.

Effective Date of 2019 Amendment

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.”

Effective Date of 2017 Amendment

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.”

Effective Date of 2015 Amendment

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.”

Effective Date of 1998 Amendment

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.

Effective Date of 1997 Amendment

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.”

Effective Date of 1996 Amendment

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.

Effective Date of 1990 Amendment

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.

Effective Date of 1988 Amendment

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.”

Effective Date of 1974 Amendment

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].”

Effective Date of 1965 Amendment

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.”

Effective Date

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.

Floor Stocks Taxes on Distilled Spirits, Wine, and Beer

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.