[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2117 Introduced in House (IH)]

114th CONGRESS
  1st Session
                                H. R. 2117

To amend the Internal Revenue Code of 1986 to repeal the limitation on 
   the amount of distilled spirits taxes covered over to the Virgin 
                        Islands and Puerto Rico.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 29, 2015

 Ms. Plaskett introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to repeal the limitation on 
   the amount of distilled spirits taxes covered over to the Virgin 
                        Islands and Puerto Rico.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. REPEAL OF LIMITATION ON COVER OVER OF DISTILLED SPIRITS 
              TAXES TO VIRGIN ISLANDS AND PUERTO RICO.

    (a) In General.--Section 7652 of the Internal Revenue Code of 1986 
is amended by striking subsection (f) and by redesignating subsections 
(g) and (h) as subsections (f) and (g), respectively.
    (b) Effective Date.--The amendments made by this section shall 
apply to distilled spirits brought into the United States after 
December 31, 2015.
                                 <all>