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.

II 116TH CONGRESS 2D SESSION S. 3618 To amend the Internal Revenue Code of 1986 to exempt distilled spirits plants from denaturing requirements with respect to hand sanitizer pro- duced to help combat COVID–19. IN THE SENATE OF THE UNITED STATES MAY 6, 2020 Mr. PAUL introduced the following bill; which was read twice and referred to the Committee on Finance 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 Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. EXEMPTION FROM DENATURING REQUIRE- 3 MENTS FOR PRODUCTION OF HAND SANI- 4 TIZER TO HELP ELIMINATE COVID–19. 5 (a) IN GENERAL.—Paragraph (14) of section 6 5214(a) of the Internal Revenue Code of 1986, as added 7 by section 2308 of the CARES Act (Public Law 116–136), 8 VerDate Sep 11 2014 23:16 May 07, 2020 Jkt 099200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S3618.IS S3618 pamtmann on DSKBC07HB2PROD with BILLS 2 •S 3618 IS is amended by inserting ‘‘(without regard to any require- 1 ment or obligation contained in such guidance relating to 2 denaturing of such spirits)’’ after ‘‘Food and Drug Admin- 3 istration’’. 4 (b) EFFECTIVE DATE.—The amendment made by 5 this section shall apply as if included in section 2308 of 6 division A of the CARES Act. 7 Æ VerDate Sep 11 2014 23:16 May 07, 2020 Jkt 099200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\S3618.IS S3618 pamtmann on DSKBC07HB2PROD with BILLS