(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 , and (B) in paragraph (6)— (i) in subparagraph (A), by striking paragraph (8) and inserting paragraph (1) , (ii) in subparagraph (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 (iii) in subparagraph (C), by striking paragraph (4) and inserting paragraph (3) . (3) Effective date The amendments made by this subsection shall apply to wine removed after December 31, 2017. (e) Adjustment of alcohol content level for application of excise tax rates (1) In general Paragraphs (1) and (2) of section 5041(b) of the Internal Revenue Code of 1986, as amended by section 13805 of Public Law 115–97 , are each amended by striking 14 percent and all that follows through January 1, 2020 and inserting 16 percent . (2) Effective date The amendments made by this subsection shall apply to wine removed after December 31, 2017. (f) Definition of mead and low alcohol by volume wine (1) In general Subsection (h) of section 5041 of the Internal Revenue Code of 1986, as added by section 13806 of Public Law 115–97 , is amended— (A) in paragraph (2), by striking the Secretary shall each place it appears and inserting the Secretary may , and (B) by striking paragraph (3). (2) Effective date The amendments made by this subsection shall apply to wine removed after December 31, 2017. (g) Reduced rate of excise tax on certain distilled spirits (1) In general Subsection (c) of section 5001 of the Internal 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