Revenue Code of 1986, as added by subsection (a) of section 13807 of Public Law 115–97 and amended by subsection (c) of such section, is amended— (A) in the heading, by striking for 2018 and 2019 , (B) in paragraph (3)(B), by striking The Secretary and inserting The Secretary of the Treasury, in consultation with the Secretary of Health and Human Services and the Secretary of the Department of Homeland Security, , and (C) by striking paragraph (4). (2) Effective date The amendments made by this subsection shall apply to distilled spirits removed after December 31, 2017. (h) Bulk distilled spirits (1) In general Section 5212 of the Internal Revenue Code of 1986, as amended by section 13808 of Public Law 115–97 , is amended— (A) by striking the last two sentences, (B) by striking Bulk distilled spirits on which and inserting Distilled spirits on which , and (C) by striking bulk distilled spirits for and inserting distilled spirits for . (2) Effective date The amendments made by this subsection shall apply to distilled spirits transferred in bond after December 31, 2017. (i) Simplification of rules regarding records, statements, and returns (1) In general Subsection (a) of section 5555 of the Internal Revenue Code of 1986 is amended by striking For calendar quarters beginning after the date of the enactment of this sentence, and before January 1, 2020, the Secretary and inserting The Secretary . (2) Effective date The amendments made by this subsection shall apply to any calendar quarters beginning after February 9, 2018. 3. Use of wholesome products suitable for human food consumption in the production of fermented beverages (a) In general Not later than the date that is 1 year after the date of the enactment of this Act, the Secretary of the Treasury or the Secretary of the Treasury's delegate shall amend subpart F of part 25 of subchapter A of chapter I of title 27, Code of Federal Regulations, to ensure that, for purposes of such part, wholesome fruits, vegetables, and spices suitable for human food consumption