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.

I 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 pro- duced to help combat COVID-19. 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 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 04:01 May 16, 2020 Jkt 099200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H6737.IH H6737 kjohnson on DSK79L0C42PROD with BILLS 2 •HR 6737 IH 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 04:01 May 16, 2020 Jkt 099200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\H6737.IH H6737 kjohnson on DSK79L0C42PROD with BILLS