A bill to amend the Internal Revenue Code of 1986 to provide that beer or wine which may not be sold may be transferred to a distilled spirits plant, and for other purposes.

Amends the Internal Revenue Code to allow the transfer to a distilled spirits plant of wine or beer for which an alcohol tax has been paid or determined.

Authorizes the Secretary of the Treasury to credit or refund the tax paid on such wine or beer to the plant operator if the operator bore the burden of the tax and no other person has claimed a credit or refund of such tax.