provided under this paragraph, which shall include— (i) a limitation to ensure that the number of wine gallons of wine for which the tax credit has been assigned by a foreign producer— (I) to any importer does not exceed the number of wine gallons of wine produced by such foreign producer during the calendar year which were imported into the United States by such importer, and (II) to all importers does not exceed the 750,000 wine gallons of wine to which the tax credit applies, (ii) procedures that allow the election of a foreign producer to assign and an importer to receive the tax credit provided under this paragraph, (iii) requirements that the foreign producer provide any information as the Secretary determines necessary and appropriate for purposes of carrying out this paragraph, and (iv) procedures that allow for revocation of eligibility of the foreign producer and the importer for the tax credit provided under this paragraph in the case of any erroneous or fraudulent information provided under clause (iii) which the Secretary deems to be material to qualifying for such credit. (C) Controlled group For purposes of this section, any importer making an election described in subparagraph (B)(ii) shall be deemed to be a member of the controlled group of the foreign producer, as described under paragraph (4). . (d) Effective date The amendments made by this section shall apply to wine removed after December 31, 2017. 13807. Adjustment of alcohol content level for application of excise tax rates (a) In general Paragraphs (1) and (2) of section 5041(b) are each amended by inserting (16 percent in the case of wine removed after December 31, 2017, and before January 1, 2020 after 14 percent . (b) Effective date The amendments made by this section shall apply to wine removed after December 31, 2017. 13808. Definition of mead and low alcohol by volume wine (a) In general Section 5041 is amended— (1) in subsection (a), by striking Still wines and inserting Subject to subsection (h), still wines , and (2) by adding