To amend the Internal Revenue Code of 1986 to eliminate the drawback fee on the manufacture or production of certain distilled spirits used in nonbeverage products.

Amends the Internal Revenue Code to eliminate the drawback fee on the manufacture or production of distilled spirits used in non-beverage products (i.e., medicines, medicinal preparations, food products, flavors, flavoring extracts, or perfume, which are unfit for beverage purposes).