31, 2019 and inserting December 31, 2020 . (b) Effective date The amendment made by this section shall apply to individuals who begin work for the employer after December 31, 2019. 144. Certain provisions related to beer, wine, and distilled spirits (a) Exemption for aging process of beer, wine, and distilled spirits (1) In general Section 263A(f)(4)(B) is amended by striking December 31, 2019 and inserting December 31, 2020 . (2) Effective date The amendment made by this subsection shall apply to interest costs paid or accrued after December 31, 2019. (b) Reduced rate of excise tax on beer (1) In general Paragraphs (1)(C) and (2)(A) of section 5051(a) are each amended by striking January 1, 2020 and inserting January 1, 2021 . (2) Effective date The amendments made by this subsection shall apply to beer removed after December 31, 2019. (c) Transfer of beer between bonded facilities (1) In general Section 5414(b)(3) is amended by striking December 31, 2019 and inserting December 31, 2020 . (2) Effective date The amendment made by this subsection shall apply to calendar quarters beginning after December 31, 2019. (d) Reduced rate of excise tax on certain wine (1) In general Section 5041(c)(8)(A) is amended by striking January 1, 2020 and inserting January 1, 2021 . (2) Conforming amendment The heading of section 5041(c)(8) is amended by striking Special rule for 2018 and 2019 and inserting Temporary special rule . (3) Effective date The amendments made by this subsection shall apply to wine removed after December 31, 2019. (e) Adjustment of alcohol content level for application of excise taxes (1) In general Paragraphs (1) and (2) of section 5041(b) are each amended by striking January 1, 2020 and inserting January 1, 2021 . (2) Effective date The amendments made by this subsection shall apply to wine removed after December 31, 2019. (f) Definition of mead and low alcohol by volume wine (1) In general Section 5041(h)(3) is amended by striking December 31, 2019 and inserting December 31, 2020 . (2) Effective date