119TH CONGRESS
I 119TH CONGRESS 1ST SESSION H. R. 1378 To amend the Internal Revenue Code of 1986 to extend the temporary increase in limitation on the cover over of distilled spirits taxes to Puerto Rico and the Virgin Islands. IN THE HOUSE OF REPRESENTATIVES FEBRUARY 14, 2025 Mr. ESTES (for himself and 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 extend the temporary increase in limitation on the cover over of distilled spirits taxes to Puerto Rico and the 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. EXTENSION OF TEMPORARY INCREASE ON 3 COVER OVER OF DISTILLED SPIRITS TAXES 4 TO PUERTO RICO AND VIRGIN ISLANDS. 5 (a) IN GENERAL.—Section 7652(f)(1) of the Internal 6 Revenue Code of 1986 is amended by striking ‘‘January 7 1, 2022’’ and inserting ‘‘January 1, 2032’’. …
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I 119TH CONGRESS 1ST SESSION H. R. 1378 To amend the Internal Revenue Code of 1986 to extend the temporary increase in limitation on the cover over of distilled spirits taxes to Puerto Rico and the Virgin Islands. IN THE HOUSE OF REPRESENTATIVES FEBRUARY 14, 2025 Mr. ESTES (for himself and 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 extend the temporary increase in limitation on the cover over of distilled spirits taxes to Puerto Rico and the 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. EXTENSION OF TEMPORARY INCREASE ON 3 COVER OVER OF DISTILLED SPIRITS TAXES 4 TO PUERTO RICO AND VIRGIN ISLANDS. 5 (a) IN GENERAL.—Section 7652(f)(1) of the Internal 6 Revenue Code of 1986 is amended by striking ‘‘January 7 1, 2022’’ and inserting ‘‘January 1, 2032’’. 8 VerDate Sep 11 2014 23:01 Mar 11, 2025 Jkt 059200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H1378.IH H1378 kjohnson on DSK7ZCZBW3PROD with $$_JOB 2 •HR 1378 IH (b) EFFECTIVE DATE.—The amendments made by 1 this subsection shall apply to distilled spirits brought into 2 the United States after December 31, 2021. 3 Æ VerDate Sep 11 2014 23:01 Mar 11, 2025 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\H1378.IH H1378 kjohnson on DSK7ZCZBW3PROD with $$_JOB