BEER MAY BE WITHDRAWN FREE OF TAX FOR DESTRUCTION.

SEC. 1419. BEER MAY BE WITHDRAWN FREE OF TAX FOR DESTRUCTION. (a) In General.—Section 5053 (relating to exemptions), as amended by section 1418(a), is amended by inserting after subsection (g) the following new subsection: “(h) Removals for Destruction.—Subject to such regulations as the Secretary may prescribe, beer may be removed from the brewery without payment of tax for destruction.”. (b) Effective Date.—The amendment made by subsection (a) shall take effect on the 1st day of the 1st calendar quarter that begins at least 180 days after the date of the enactment of this Act.