SIMPLIFICATION OF RULES REGARDING RECORDS, STATEMENTS, AND RETURNS.

SEC. 41112. SIMPLIFICATION OF RULES REGARDING RECORDS, STATEMENTS, AND RETURNS. (a) In General Subsection (a) of section 5555 is amended by adding at the end the following: “For calendar quarters beginning after the date of the enactment of this sentence, and before January 1, 2020, the Secretary shall permit a person to employ a unified system for any records, statements, and returns required to be kept, rendered, or made under this section for any beer produced in the brewery for which the tax imposed by section 5051 has been determined, including any beer which has been removed for consumption on the premises of the brewery.”. (b) [26 U.S.C. 5555 note] Effective Date The amendment made by this section shall apply to calendar quarters beginning after the date of the enactment of this Act.