AUTHORITY TO ALLOW DRAWBACK ON EXPORTED BEER WITHOUT SUBMISSION OF RECORDS.

SEC. 1420. AUTHORITY TO ALLOW DRAWBACK ON EXPORTED BEER WITHOUT SUBMISSION OF RECORDS. (a) In General.—The first sentence of section 5055 (relating to drawback of tax on beer) is amended by striking “found to have been paid” and all that follows and inserting “paid on such beer if there is such proof of exportation as the Secretary may by regulations require.”. (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.