H.R. 6737 (Introduced in House) — To amend the Internal Revenue Code of 1986 to exempt distilled spirits plants from denaturing requirements with respect to hand sanitizer produced to help combat COVID-19.

1. Exemption from denaturing requirements for production of hand sanitizer to help eliminate COVID-19

(a)

In general— Paragraph (14) of section 5214(a) of the Internal Revenue Code of 1986, as added by section 2308 of the CARES Act (Public Law 116–136), is amended by inserting “(without regard to any requirement or obligation contained in such guidance relating to denaturing of such spirits)” after “Food and Drug Administration”.

(b)

Effective date— The amendment made by this section shall apply as if included in section 2308 of division A of the CARES Act.

To amend the Internal Revenue Code of 1986 to exempt distilled spirits plants from denaturing requirements with respect to hand sanitizer produced to help combat COVID-19.

1. Exemption from denaturing requirements for production of hand sanitizer to help eliminate COVID-19

Cite this provision

Incoming references