110TH CONGRESS
I 110TH CONGRESS 1ST SESSION H. R. 52 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 4, 2007 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 110TH CONGRESS 1ST SESSION H. R. 52 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 4, 2007 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 VerDate Aug 31 2005 18:47 Jan 07, 2007 Jkt 059196 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H52.IH H52 rwilkins on PROD1PC63 with BILLS 2 •HR 52 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, 2007. 6 Æ VerDate Aug 31 2005 18:47 Jan 07, 2007 Jkt 059196 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\H52.IH H52 rwilkins on PROD1PC63 with BILLS