MODIFICATION OF SINGLE TAXPAYER RULES.

SEC. 110. MODIFICATION OF SINGLE TAXPAYER RULES.(a) Beer.—Section 5051(a)(5)(C) is amended by striking “marketed under a similar brand, license” and inserting “under a license”.(b) Wine.—For single taxpayer rules relating to wine, see cross reference under section 5041(c)(3) of the Internal Revenue Code of 1986, as redesignated by this Act.134 STAT. 3050(c) Distilled Spirits.—(1) In general.—Section 5001(c)(2)(D) is amended by striking “marketed under a similar brand, license” and inserting “under a license”.(2) Application to processors.—Section 5001(c)(2)(D) is further amended by inserting “or process” after “that produce”.(d) Effective Date.—The amendments made by this section shall apply to beer, wine, and distilled spirits removed after December 31, 2020.