MODIFICATION OF SINGLE TAXPAYER RULES.

SEC. 110. MODIFICATION OF SINGLE TAXPAYER RULES. (a) [26 U.S.C. 5051] 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. (c) Distilled Spirits.— (1) [26 U.S.C. 5001] 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) [26 U.S.C. 5001 note] Effective Date.—The amendments made by this section shall apply to beer, wine, and distilled spirits removed after December 31, 2020.