interest, directly or indirectly, in the business of the other, and (ii) the transferor has divested itself of all interest in the beer so transferred and the transferee has accepted responsibility for payment of the tax. (2) Transfer of liability for tax For purposes of paragraph (1)(C), such relief from liability shall be effective from the time of removal from the transferor's bonded premises, or from the time of divestment of interest, whichever is later. (3) Termination This subsection shall not apply to any calendar quarter beginning after December 31, 2019. . (b) Removal from brewery by pipeline Section 5412 is amended by inserting pursuant to section 5414 or before by pipeline . (c) Effective date The amendments made by this section shall apply to any calendar quarters beginning after December 31, 2017. 13806. Reduced rate of excise tax on certain wine (a) In general Section 5041(c) is amended by adding at the end the following new paragraph: (8) Special rule for 2018 and 2019 (A) In general In the case of wine removed after December 31, 2017, and before January 1, 2020, paragraphs (1) and (2) shall not apply and there shall be allowed as a credit against any tax imposed by this title (other than chapters 2, 21, and 22) an amount equal to the sum of— (i) $1 per wine gallon on the first 30,000 wine gallons of wine, plus (ii) 90 cents per wine gallon on the first 100,000 wine gallons of wine to which clause (i) does not apply, plus (iii) 53.5 cents per wine gallon on the first 620,000 wine gallons of wine to which clauses (i) and (ii) do not apply, which are produced by the producer and removed during the calendar year for consumption or sale, or which are imported by the importer into the United States during the calendar year. (B) Adjustment of credit for hard cider In the case of wine described in subsection (b)(6), subparagraph (A) of this paragraph shall be applied— (i) in clause (i) of such subparagraph, by substituting 6.2 cents for $1 , (ii) in clause (ii) of such subparagraph, by substituting 5.6