as amended by section 13803(a) of Public Law 115–97 , is amended to read as follows: 5414. Transfer of beer between bonded facilities (a) In general Beer may be removed from one brewery to another brewery, without payment of tax, and may be mingled with beer at the receiving brewery, subject to such conditions, including payment of the tax, and in such containers, as the Secretary by regulations shall prescribe, which shall include— (1) any removal from one brewery to another brewery belonging to the same brewer, (2) any removal from a brewery owned by one corporation to a brewery owned by another corporation when— (A) one such corporation owns the controlling interest in the other such corporation, or (B) the controlling interest in each such corporation is owned by the same person or persons, and (3) any removal from one brewery to another brewery when— (A) the proprietors of transferring and receiving premises are independent of each other and neither has a proprietary interest, directly or indirectly, in the business of the other, and (B) the transferor has divested itself of all interest in the beer so transferred and the transferee has accepted responsibility for payment of the tax. (b) Transfer of liability for tax For purposes of subsection (a)(3), such relief from liability shall be effective from the time of removal from the transferor's bonded premises, or from the time of divestment of interest, whichever is later. . (2) Effective date The amendment made by this subsection shall apply to any calendar quarters beginning after December 31, 2017. (d) Reduced rate of excise tax on certain wine (1) In general Section 5041(c) of the Internal Revenue Code of 1986, as amended by section 13804 of Public Law 115–97 , is amended— (A) in the heading, by striking 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