For purposes of the fourth calendar quarter of 2019, the Secretary of the Treasury (or the Secretary's delegate) shall issue such guidance, rules, or regulations as are deemed appropriate to provide that the amendments made by this section are applied on a prorated basis for purposes of wine removed during such quarter. 302. Adjustment of alcohol content level for application of excise tax rates (a) In general Paragraphs (1) and (2) of section 5041(b) of the Internal Revenue Code of 1986 are amended by striking 14 percent each place it appears and inserting 16 percent . (b) Effective date The amendments made by this section shall apply to wine removed during calendar years beginning after December 31, 2018. 303. Definition of mead and low alcohol by volume wine (a) In general Section 5041 of the Internal Revenue Code of 1986 is amended— (1) in subsection (a), by striking Still wines and inserting Subject to subsection (h), still wines , and (2) by adding at the end the following new subsection: (h) Mead and low alcohol by volume wine (1) In general For purposes of subsections (a) and (b)(1), mead and low alcohol by volume wine shall be deemed to be still wines containing not more than 16 percent of alcohol by volume. (2) Definitions (A) Mead For purposes of this section, the term mead means a wine— (i) containing not more than 0.64 gram of carbon dioxide per hundred milliliters of wine, except that the Secretary may by regulations prescribe such tolerances to this limitation as may be reasonably necessary in good commercial practice, (ii) which is derived solely from honey and water, (iii) which contains no fruit product or fruit flavoring, and (iv) which contains less than 8.5 percent alcohol by volume. (B) Low alcohol by volume wine For purposes of this section, the term low alcohol by volume wine means a wine— (i) containing not more than 0.64 gram of carbon dioxide per hundred milliliters of wine, except that the Secretary may by regulations prescribe such tolerances to this limitation as may be reasonably