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119th CongressH. R. 1378

Introduced in House

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

SEC. 1. EXTENSION OF TEMPORARY INCREASE ON COVER OVER OF DISTILLED SPIRITS TAXES TO PUERTO RICO AND VIRGIN ISLANDSTrack this section →

(a) In general Section 7652(f)(1) of the Internal Revenue Code of 1986 is amended by striking January 1, 2022 and inserting January 1, 2032. (b) Effective date The amendments made by this subsection shall apply to distilled spirits brought into the United States after December 31, 2021.

•HR 1378 IHText from GovInfo
H.R. 1378 full text: To amend the Internal Revenue Code of 1986 to extend the temporary increase in limitation on the cover over of distilled spirits taxes to Puerto Rico and the Virgin Islands. · Public Law Tracker