119-HR1378
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.
Last action was on 2-14-2025
SenateCurrent status is Referred to the House Committee on Ways and Means.
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119th CONGRESS
1st Session
H. R. 1378
1. Extension of temporary increase on cover over of distilled spirits taxes to Puerto Rico and Virgin Islands1. Extension of temporary increase on cover over of distilled spirits taxes to Puerto Rico and Virgin Islands
(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.