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.

I 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. IN THE HOUSE OF REPRESENTATIVES JANUARY 9, 2019 Ms. PLASKETT 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 Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. REPEAL OF LIMITATION ON COVER OVER OF 3 DISTILLED SPIRITS TAXES. 4 (a) IN GENERAL.—Section 7652 of the Internal Rev- 5 enue Code of 1986 is amended by striking subsection (f) 6 and by redesignating subsections (g) and (h) as sub- 7 sections (f) and (g), respectively. 8 VerDate Sep 11 2014 02:21 Jan 20, 2019 Jkt 089200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H409.IH H409 pbinns on DSK79D2C42PROD with BILLS 2 •HR 409 IH (b) EFFECTIVE DATE.—The amendments made by 1 this section shall apply to distilled spirits brought into the 2 United States after December 31, 2021. 3 Æ VerDate Sep 11 2014 02:21 Jan 20, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\H409.IH H409 pbinns on DSK79D2C42PROD with BILLS