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H.R. 409House116th Congress (2019-2021)In Committee

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

Sponsored by Stacey E. PlaskettRep. Stacey E. Plaskett (D-VI)
Introduced January 9, 2019

AI-Generated Summary

Updated April 14, 2026 at 12:10 AM UTC

The bill changes the tax code to eliminate a restriction on how distilled‑spirits taxes can be covered (or offset) for shipments to the U.S. Virgin Islands and Puerto Rico. By repealing the limitation, importers and producers of distilled spirits to those territories will no longer be subject to the previous cap. The amendment applies to spirits entering the United States after the end of 2021.

Key Provisions

  • Removes subsection (f) of Internal Revenue Code § 7652, which limited the ability to cover (offset) distilled‑spirits taxes for shipments to the Virgin Islands and Puerto Rico.
  • Renumbers the remaining subsections of § 7652 so that the former subsections (g) and (h) become (f) and (g).
  • The change takes effect for distilled spirits that are brought into the United States after December 31, 2021.

Legislative Activity

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HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

January 9, 2019

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HouseIntro Referral

Introduced in House

January 9, 2019

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

January 9, 2019

Bill Text

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Introduced in HouseIssued January 9, 2019

I

116th CONGRESS

1st Session

H. R. 409

IN THE HOUSE OF REPRESENTATIVES

January 9, 2019

Ms. Plaskett 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 the Virgin Islands and Puerto Rico.

1.

Repeal of limitation on cover over of distilled spirits taxes

(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, 2021.