MINIMUM PROCESSING REQUIREMENTS FOR REDUCED DISTILLED SPIRITS RATES.

SEC. 109. MINIMUM PROCESSING REQUIREMENTS FOR REDUCED DISTILLED SPIRITS RATES. (a) In General.—Section 5001(c), as amended by the preceding provisions of this Act, is amended by adding at the end the following: “(5) Processed distilled spirits.—A distilled spirit shall not be treated as processed for purposes of this subsection unless a process described in section 5002(a)(5)(A) (other than bottling) is performed with respect to such distilled spirit.” . (b) [26 U.S.C. 5001 note] Effective Date.—The amendment made by this section shall apply to distilled spirits removed after December 31, 2021.