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S. 1986IntroducedSenate · nowHousePresidentLawIn committee
Sec. 1 · S. 1986

Extension of temporary increase on cover over of distilled spirits taxes to Puerto Rico and Virgin Islands

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(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 section shall apply to distilled spirits brought into the United States after December 31, 2021.

Sec. 1: Extension of temporary increase on cover over of distilled spirits taxes to Puerto Rico and Virgin Islands · Public Law Tracker