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115TH CONGRESS

Collection
Federal Reference
Sub-shelf
GovInfo
Kind
Reference Document
Date
2021
Pages
2
Text
Native Text

I 115TH CONGRESS 1ST SESSION H. R. 2021 To amend the Internal Revenue Code of 1986 to repeal the limitation on the cover over of distilled spirits taxes to Puerto Rico and Virgin Islands. IN THE HOUSE OF REPRESENTATIVES APRIL 6, 2017 Miss GONZA´LEZ-COLO´N of Puerto Rico (for herself, Mr. MACARTHUR, Mr. DUFFY, Ms. VELA´ZQUEZ, Mr. YOUNG of Alaska, Mr. BANKS of Indiana, Ms. PLASKETT, and Mr. CURBELO of Florida) 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 Puerto Rico and Virgin Islands. 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 TO PUERTO RICO 4 AND VIRGIN ISLANDS. 5 (a) IN GENERAL.—Section 7652 of the Internal Rev- 6 enue Code of 1986 is amended by striking subsection (f) 7 and by redesignating subsections (g) and (h) as sub- 8 sections (f) and (g), respectively. …

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Original source: https://www.govinfo.gov/content/pkg/BILLS-115hr2021ih/pdf/BILLS-115hr2021ih.pdf

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Document text

I 115TH CONGRESS 1ST SESSION H. R. 2021 To amend the Internal Revenue Code of 1986 to repeal the limitation on the cover over of distilled spirits taxes to Puerto Rico and Virgin Islands. IN THE HOUSE OF REPRESENTATIVES APRIL 6, 2017 Miss GONZA´LEZ-COLO´N of Puerto Rico (for herself, Mr. MACARTHUR, Mr. DUFFY, Ms. VELA´ZQUEZ, Mr. YOUNG of Alaska, Mr. BANKS of Indiana, Ms. PLASKETT, and Mr. CURBELO of Florida) 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 Puerto Rico and Virgin Islands. 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 TO PUERTO RICO 4 AND VIRGIN ISLANDS. 5 (a) IN GENERAL.—Section 7652 of the Internal Rev- 6 enue Code of 1986 is amended by striking subsection (f) 7 and by redesignating subsections (g) and (h) as sub- 8 sections (f) and (g), respectively. 9 VerDate Sep 11 2014 22:46 Apr 13, 2017 Jkt 069200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H2021.IH H2021 asabaliauskas on DSK3SPTVN1PROD with BILLS 2 •HR 2021 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, 2016. 3 Æ VerDate Sep 11 2014 22:46 Apr 13, 2017 Jkt 069200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\H2021.IH H2021 asabaliauskas on DSK3SPTVN1PROD with BILLS