trust described in section 4947(a)(2) (relating to split-interest trusts). . (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. 13707. Repeal of deduction for amounts paid in exchange for college athletic event seating rights (a) In general Section 170(l)(1) is amended to read as follows: (1) In general No deduction shall be allowed under this section for any amount described in paragraph (2). . (b) Effective date The amendment made by this section shall apply to contributions made in taxable years beginning after December 31, 2017. 13708. Repeal of substantiation exception in case of contributions reported by donee (a) In general Section 170(f)(8) is amended by striking subparagraph (D) and by redesignating subparagraph (E) as subparagraph (D). (b) Effective date The amendments made by this section shall apply to contributions made in taxable years beginning after December 31, 2016. IX Other provisions A Craft Beverage Modernization and Tax Reform 13801. Rule of construction Nothing in this subpart, the amendments made by this subpart, or any regulation promulgated under this subpart or the amendments made by this subpart, shall be construed to preempt, supersede, or otherwise limit or restrict any State, local, or tribal law that prohibits or regulates the production or sale of distilled spirits, wine, or malt beverages. 13802. Production period for beer, wine, and distilled spirits (a) In general Section 263A(f) is amended— (1) by redesignating paragraph (4) as paragraph (5), and (2) by inserting after paragraph (3) the following new paragraph: (4) Exemption for aging process of beer, wine, and distilled spirits (A) In general For purposes of this subsection, the production period shall 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)