H.R. 1378

119th CONGRESS 1st Session

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.

IN THE HOUSE OF REPRESENTATIVES · February 14, 2025 · Sponsor: Mr. Estes · Committee: Committee on Ways and Means

Table of contents

• H.R. 1378
  • SEC. 1. Extension of temporary increase on cover over of distilled spirits taxes to Puerto Rico and Virgin Islands

SEC. 1. Extension of temporary increase on cover over of distilled spirits taxes to Puerto Rico and Virgin Islands

• (a) In general
  • of the Internal Revenue Code of 1986 is amended by striking January 1, 2022and inserting January 1, 2032. Section 7652(f)(1)
• (b) Effective date
  • The amendments made by this subsection shall apply to distilled spirits brought into the United States after December 31, 2021.