[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1028 Introduced in House (IH)]

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118th CONGRESS
  1st Session
                                H. R. 1028

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

                           February 14, 2023

   Ms. Plaskett (for herself and Mrs. Gonzalez-Colon) 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 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), (h), and (i) as subsections (f), (g), and (h), respectively.
    (b) Conforming Amendment.--Section 7652(f)(1) of such Code, as 
redesignated by subsection (a), is amended--
            (1) by striking subparagraph (B), and
            (2) by striking ``as if--'' and all that follows through 
        ``the use and tax'' and inserting ``as if the use and tax''.
    (c) 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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