not include the aging period for— (i) beer (as defined in section 5052(a)), (ii) wine (as described in section 5041(a)), or (iii) distilled spirits (as defined in section 5002(a)(8)), except such spirits that are unfit for use for beverage purposes. (B) Termination This paragraph shall not apply to interest costs paid or accrued after December 31, 2019. . (b) Conforming amendment Paragraph (5)(B)(ii) of section 263A(f), as redesignated by this section, is amended by inserting except as provided in paragraph (4), before ending on the date . (c) Effective date The amendments made by this section shall apply to interest costs paid or accrued in calendar years beginning after December 31, 2017. 13803. Reduced rate of excise tax on beer (a) In general Paragraph (1) of section 5051(a) is amended to read as follows: (1) In general (A) Imposition of tax A tax is hereby imposed on all beer brewed or produced, and removed for consumption or sale, within the United States, or imported into the United States. Except as provided in paragraph (2), the rate of such tax shall be the amount determined under this paragraph. (B) Rate Except as provided in subparagraph (B), the rate of tax shall be $18 for per barrel. (C) Special rule In the case of beer removed after December 31, 2017, and before January 1, 2020, the rate of tax shall be— (i) $16 on the first 6,000,000 barrels of beer— (I) brewed by the brewer and removed during the calendar year for consumption or sale, or (II) imported by the importer into the United States during the calendar year, and (ii) $18 on any barrels of beer to which clause (i) does not apply. (D) Barrel For purposes of this section, a barrel shall contain not more than 31 gallons of beer, and any tax imposed under this section shall be applied at a like rate for any other quantity or for fractional parts of a barrel. . (b) Reduced rate for certain domestic production Subparagraph (A) of section 5051(a)(2) is amended— (1) in the heading, by striking $7 a barrel , and (2) by inserting ($3.50 in the case