H.R. 2021

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.

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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.