2025 third_quarter Filing

Issues related to the economic embargo of Cuba.

Rum cover over tax extender generally. HR 1378 and S 1986, 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. S 1938, To amend the Internal Revenue Code of 1986 to modify the cover over of certain distilled spirits taxes. Excise taxes on alcohol generally. HR 2186, To amend the Internal Revenue Code of 1986 to restore the limitation on downward attribution of stock ownership in applying constructive ownership rules. HR 1, One Big Beautiful Bill Act, concerning the rum cover over extension, downward attribution and duty drawback for alcohol.