for small domestic producers , (B) by amending paragraph (1) to read as follows: (1) Allowance of credit (A) In general 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 cents for 90 cents , and (iii) in clause (iii) of such subparagraph, by substituting 3.3 cents for 53.5 cents . , (C) by striking paragraphs (2) and (8), (D) by redesignating paragraphs (3) through (6) as paragraphs (2) through (5), respectively, (E) by redesignating paragraph (9) as paragraph (6), and (F) by amending paragraph (7) to read as follows: (7) Regulations The Secretary may prescribe such regulations as may be necessary to carry out the purposes of this subsection, including regulations to ensure proper calculation of the credit provided in this subsection. . (2) Allowance of credit for foreign manufacturers and importers Subsection (c) of section 5041 of the Internal Revenue Code of 1986, as amended by paragraph (1), is amended— (A) in subparagraph (A) of paragraph (1), by inserting but only if the importer is an electing importer under paragraph (6) 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