[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3476 Introduced in House (IH)]

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115th CONGRESS
  1st Session
                                H. R. 3476

To amend the Internal Revenue Code of 1986 to repeal the cover-over of 
                        rum excise tax revenue.


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                    IN THE HOUSE OF REPRESENTATIVES

                             July 27, 2017

   Mr. Higgins of Louisiana introduced the following bill; which was 
              referred to the Committee on Ways and Means

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                                 A BILL


 
To amend the Internal Revenue Code of 1986 to repeal the cover-over of 
                        rum excise tax revenue.

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

SECTION 1. REPEAL OF COVER-OVER OF RUM EXCISE TAX REVENUE.

    (a) In General.--Section 7652 of the Internal Revenue Code of 1986 
is amended by striking subsection (e).
    (b) Effective Date.--The amendment made by this section shall apply 
with respect to taxes on spirits produced or imported into the United 
States after December 31, 2017.
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