[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6737 Introduced in House (IH)]

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116th CONGRESS
  2d Session
                                H. R. 6737

To amend the Internal Revenue Code of 1986 to exempt distilled spirits 
  plants from denaturing requirements with respect to hand sanitizer 
                   produced to help combat COVID-19.


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                    IN THE HOUSE OF REPRESENTATIVES

                              May 8, 2020

   Mr. Barr 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 exempt distilled spirits 
  plants from denaturing requirements with respect to hand sanitizer 
                   produced to help combat COVID-19.

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

SECTION 1. EXEMPTION FROM DENATURING REQUIREMENTS FOR PRODUCTION OF 
              HAND SANITIZER TO HELP ELIMINATE COVID-19.

    (a) In General.--Paragraph (14) of section 5214(a) of the Internal 
Revenue Code of 1986, as added by section 2308 of the CARES Act (Public 
Law 116-136), is amended by inserting ``(without regard to any 
requirement or obligation contained in such guidance relating to 
denaturing of such spirits)'' after ``Food and Drug Administration''.
    (b) Effective Date.--The amendment made by this section shall apply 
as if included in section 2308 of division A of the CARES Act.
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