Pub. L. 115-97, tit. I, subtit. C, pt. IX, subpt. A, sec. 13805
ADJUSTMENT OF ALCOHOL CONTENT LEVEL FOR APPLICATION OF EXCISE TAX RATES.
SEC. 13805. ADJUSTMENT OF ALCOHOL CONTENT LEVEL FOR APPLICATION OF EXCISE TAX RATES.(a) In General.—Paragraphs (1) and (2) of section 5041(b) are each amended by inserting “(16 percent in the case of wine removed after December 31, 2017, and before January 1, 2020” after “14 percent”.(b) Effective Date.—The amendments made by this section shall apply to wine removed after December 31, 2017.