E:\BILLS\H4374.IH
I 112TH CONGRESS 2D SESSION H. R. 4374 To amend the Internal Revenue Code of 1986 to extend the increased limita- tion on the cover over of the tax on distilled spirits to Puerto Rico and the Virgin Islands. IN THE HOUSE OF REPRESENTATIVES APRIL 17, 2012 Mrs. CHRISTENSEN (for herself and Mr. PIERLUISI) 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 increased limitation on the cover over of the 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. EXTENSION OF INCREASED LIMITATION ON 3 COVER OVER OF TAX ON DISTILLED SPIRITS 4 TO PUERTO RICO AND THE VIRGIN ISLANDS. 5 (a) IN GENERAL.—Paragraph (1) of section 7652(f) 6 of the Internal Revenue Code of 1986 is amended by strik- 7 ing ‘‘January 1, 2012’’ and inserting ‘‘January 1, 2014’’. …
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I 112TH CONGRESS 2D SESSION H. R. 4374 To amend the Internal Revenue Code of 1986 to extend the increased limita- tion on the cover over of the tax on distilled spirits to Puerto Rico and the Virgin Islands. IN THE HOUSE OF REPRESENTATIVES APRIL 17, 2012 Mrs. CHRISTENSEN (for herself and Mr. PIERLUISI) 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 increased limitation on the cover over of the 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. EXTENSION OF INCREASED LIMITATION ON 3 COVER OVER OF TAX ON DISTILLED SPIRITS 4 TO PUERTO RICO AND THE VIRGIN ISLANDS. 5 (a) IN GENERAL.—Paragraph (1) of section 7652(f) 6 of the Internal Revenue Code of 1986 is amended by strik- 7 ing ‘‘January 1, 2012’’ and inserting ‘‘January 1, 2014’’. 8 VerDate Mar 15 2010 02:04 Apr 19, 2012 Jkt 019200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H4374.IH H4374 smartinez on DSK6TPTVN1PROD with BILLS 2 •HR 4374 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, 2011. 3 Æ VerDate Mar 15 2010 02:04 Apr 19, 2012 Jkt 019200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\H4374.IH H4374 smartinez on DSK6TPTVN1PROD with BILLS