US Codex
Bill
Notes

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.

H.R. 3967 · 113th Congress · Jan 29, 2014 · Lineage

A BILL

Section 1 Extension of increased limitation on cover over of tax on distilled spirits to Puerto Rico and the Virgin Islands

(a)
In general— Section 7652(f)(1) of the Internal Revenue Code of 1986 is amended by striking “January 1, 2014” and inserting “January 1, 2016”.
(b)
Effective date— The amendments made by this section shall apply to distilled spirits brought into the United States after December 31, 2013.