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H.R. 2021House115th Congress (2017-2019)In Committee

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.

Sponsored by Jenniffer González-ColónRep. Jenniffer González-Colón (R-PR)
Introduced April 6, 2017

AI-Generated Summary

Updated April 15, 2026 at 2:35 PM UTC

The bill changes the Internal Revenue Code to eliminate a restriction that limits how distilled‑spirit taxes can be covered (or offset) for shipments to Puerto Rico and the U.S. Virgin Islands. By removing this cap, producers and importers of distilled spirits to those territories will no longer be subject to the previous limitation. The change applies to spirits brought into the United States after December 31, 2016.

Key Provisions

  • Amends IRC § 7652 by deleting subsection (f) and renumbering the following subsections, effectively repealing the limitation on covering distilled‑spirit taxes for Puerto Rico and the Virgin Islands.
  • Sets the effective date of the repeal to apply to distilled spirits imported after December 31, 2016.

Legislative Activity

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1 earlier action
HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

April 6, 2017

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HouseIntro Referral

Introduced in House

April 6, 2017

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

April 6, 2017

Bill Text

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Introduced in HouseIssued April 6, 2017

I

115th CONGRESS

1st Session

H. R. 2021

IN THE HOUSE OF REPRESENTATIVES

April 6, 2017

Miss González-Colón of Puerto Rico (for herself, Mr. MacArthur, Mr. Duffy, Ms. Velázquez, Mr. Young of Alaska, Mr. Banks of Indiana, Ms. Plaskett, and Mr. Curbelo of Florida) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

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.

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.