[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2021 Introduced in House (IH)]

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115th CONGRESS
  1st Session
                                H. R. 2021

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


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 6, 2017

  Miss Gonzalez-Colon of Puerto Rico (for herself, Mr. MacArthur, Mr. 
 Duffy, Ms. Velazquez, Mr. Young of Alaska, Mr. Banks of Indiana, Ms. 
 Plaskett, and Mr. Curbelo of Florida) 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 cover over of distilled spirits taxes to Puerto Rico and Virgin 
                                Islands.

    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 PUERTO RICO AND VIRGIN ISLANDS.

    (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, 2016.
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