118TH CONGRESS
I 118TH CONGRESS 1ST SESSION H. R. 1028 To amend the Internal Revenue Code of 1986 to repeal the limitation on the cover over of distilled spirits taxes to the Virgin Islands and Puerto Rico. IN THE HOUSE OF REPRESENTATIVES FEBRUARY 14, 2023 Ms. PLASKETT (for herself and Mrs. GONZA´LEZ-COLO´N) 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 the Virgin Islands and Puerto Rico. 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. 4 (a) IN GENERAL.—Section 7652 of the Internal Rev- 5 enue Code of 1986 is amended by striking subsection (f) 6 and by redesignating subsections (g), (h), and (i) as sub- 7 sections (f), (g), and (h), respectively. …
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I 118TH CONGRESS 1ST SESSION H. R. 1028 To amend the Internal Revenue Code of 1986 to repeal the limitation on the cover over of distilled spirits taxes to the Virgin Islands and Puerto Rico. IN THE HOUSE OF REPRESENTATIVES FEBRUARY 14, 2023 Ms. PLASKETT (for herself and Mrs. GONZA´LEZ-COLO´N) 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 the Virgin Islands and Puerto Rico. 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. 4 (a) IN GENERAL.—Section 7652 of the Internal Rev- 5 enue Code of 1986 is amended by striking subsection (f) 6 and by redesignating subsections (g), (h), and (i) as sub- 7 sections (f), (g), and (h), respectively. 8 VerDate Sep 11 2014 23:03 Mar 06, 2023 Jkt 039200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H1028.IH H1028 pbinns on DSKJLVW7X2PROD with $$_JOB 2 •HR 1028 IH (b) CONFORMING AMENDMENT.—Section 7652(f)(1) 1 of such Code, as redesignated by subsection (a), is amend- 2 ed— 3 (1) by striking subparagraph (B), and 4 (2) by striking ‘‘as if—’’ and all that follows 5 through ‘‘the use and tax’’ and inserting ‘‘as if the 6 use and tax’’. 7 (c) EFFECTIVE DATE.—The amendments made by 8 this section shall apply to distilled spirits brought into the 9 United States after December 31, 2021. 10 Æ VerDate Sep 11 2014 23:03 Mar 06, 2023 Jkt 039200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\H1028.IH H1028 pbinns on DSKJLVW7X2PROD with $$_JOB