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 The amendment made by this subsection shall apply to wine removed after December 31, 2019. (g) Reduced rate of excise tax on certain distilled spirits (1) In general Section 5001(c)(3) is amended by striking December 31, 2019 and inserting December 31, 2020 . (2) Conforming amendment The heading of section 5001(c) is amended by striking Reduced rate for 2018 and 2019 and inserting Temporary reduced rate . (3) Effective date The amendments made by this subsection shall apply to distilled spirits removed after December 31, 2019. (h) Bulk distilled spirits (1) In general Section 5212 is amended by striking January 1, 2020 and inserting January 1, 2021 . (2) Effective date The amendment made by this subsection shall apply to distilled spirits transferred in bond after December 31, 2019. (i) Simplification of rules regarding records, statements, and returns (1) In general Section 5555(a) is amended by striking January 1, 2020 and inserting January 1, 2021 . (2) Effective date The amendment made by this subsection shall apply to calendar quarters beginning after December 31, 2019. 145. Look-thru rule for related controlled foreign corporations (a) In general Section 954(c)(6)(C) is amended by striking January 1, 2020 and inserting January 1, 2021 . (b) Effective date The amendment made by this section shall apply to taxable years of foreign corporations beginning after December 31, 2019, and to taxable years of United States shareholders with or within which such taxable years of foreign corporations end. 146. Credit for health insurance costs of eligible individuals (a) In general Section 35(b)(1)(B) is amended by striking January 1, 2020 and inserting January 1, 2021 . (b) Effective date The amendment made by this section shall apply to months beginning after