109TH CONGRESS
I 109TH CONGRESS 1ST SESSION H. R. 273 To amend the Internal Revenue Code of 1986 to repeal the cap on the cover over of tax on distilled spirits to Puerto Rico and the Virgin Islands. IN THE HOUSE OF REPRESENTATIVES JANUARY 6, 2005 Mrs. CHRISTENSEN 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 cap on the cover over of tax on distilled spirits 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. REPEAL OF CAP ON COVER OVER OF TAX ON 3 DISTILLED SPIRITS TO PUERTO RICO AND 4 VIRGIN ISLANDS. 5 (a) IN GENERAL.—Section 7652 of the Internal Rev- 6 enue Code of 1986 (relating to limitation on cover over 7 of tax on distilled spirits) is amended by striking sub- 8 section (f) and by redesignating subsections (g) and (h) 9 as subsections (f) and (g), respectively. …
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I 109TH CONGRESS 1ST SESSION H. R. 273 To amend the Internal Revenue Code of 1986 to repeal the cap on the cover over of tax on distilled spirits to Puerto Rico and the Virgin Islands. IN THE HOUSE OF REPRESENTATIVES JANUARY 6, 2005 Mrs. CHRISTENSEN 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 cap on the cover over of tax on distilled spirits 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. REPEAL OF CAP ON COVER OVER OF TAX ON 3 DISTILLED SPIRITS TO PUERTO RICO AND 4 VIRGIN ISLANDS. 5 (a) IN GENERAL.—Section 7652 of the Internal Rev- 6 enue Code of 1986 (relating to limitation on cover over 7 of tax on distilled spirits) is amended by striking sub- 8 section (f) and by redesignating subsections (g) and (h) 9 as subsections (f) and (g), respectively. 10 2 •HR 273 IH (b) CONFORMING AMENDMENT.—Section 7652(f) of 1 such Code (as so redesignated) is amended by striking 2 ‘‘subsection (f) of this section’’ in paragraph (1)(B) and 3 inserting ‘‘section 5001(a)(1)’’. 4 (c) EFFECTIVE DATE.—The amendments made by 5 this section shall take effect on January 1, 2005. 6 Æ