To amend the Internal Revenue Code of 1986 to provide a tax exemption for distilled spirits used for hand sanitizer.

S. 3577 · 116th Congress · Mar 24, 2020 · Lineage

A BILL

(a)

In general— Section 5214(a) of the Internal Revenue Code of 1986 is amended—

(1)

in paragraph (13), by striking the period at the end and inserting “; or”, and

(2)

by adding at the end the following new paragraph:

“(14) free of tax for use in hand sanitizer.”

(b)

Effective date— The amendments made by this section shall apply to distilled spirits removed after February 15, 2020.