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 cents for 90 cents , and (iii) in clause (iii) of such subparagraph, by substituting 3.3 cents for 53.5 cents . , (b) Controlled group and single taxpayer rules Paragraph (4) of section 5041(c) is amended by striking section 5051(a)(2)(B) and inserting section 5051(a)(5) . (c) Allowance of credit for foreign manufacturers and importers Subsection (c) of section 5041 , as amended by subsection (a), is amended— (1) in subparagraph (A) of paragraph (8), by inserting but only if the importer is an electing importer under paragraph (9) and the wine gallons of wine have been assigned to the importer pursuant to such paragraph after into the United States during the calendar year , and (2) by adding at the end the following new paragraph: (9) Allowance of credit for foreign manufacturers and importers (A) In general In the case of any wine gallons of wine which have been produced outside of the United States and imported into the United States, the credit allowable under paragraph (8) (referred to in this paragraph as the tax credit ) may be assigned by the person who produced such wine (referred to in this paragraph as the foreign producer ), provided that such person makes an election described in subparagraph (B)(ii), to any electing importer of such wine gallons pursuant to the requirements established by the Secretary under subparagraph (B). (B) Assignment The Secretary shall, through such rules, regulations, and procedures as are determined appropriate, establish procedures for assignment of the tax credit 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