[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 409 Introduced in House (IH)]

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116th CONGRESS
  1st Session
                                H. R. 409

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


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                    IN THE HOUSE OF REPRESENTATIVES

                            January 9, 2019

 Ms. Plaskett 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 limitation on 
  the cover over of distilled spirits taxes 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.

    (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, 2021.
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