US Codex
Bill
Notes

To amend the Internal Revenue Code of 1986 to repeal the limitation on the cover over of distilled spirits taxes to Puerto Rico and Virgin Islands.

H.R. 2021 · 115th Congress · Apr 6, 2017 · Lineage

A BILL

Section 1 Repeal of limitation on cover over of distilled spirits taxes to Puerto Rico and Virgin Islands

(a)
In general— Section 7652 of the Internal Revenue Code of 1986 is amended by striking subsection (f) and by redesignating subsections (g) and (h) as subsections (f) and (g), respectively.
(b)
Effective date— The amendments made by this section shall apply to distilled spirits brought into the United States after December 31, 2016.