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.

119 HR 1378 IH: 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. U.S. House of Representatives 2025-02-14 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. I 119th CONGRESS 1st Session H. R. 1378 IN THE HOUSE OF REPRESENTATIVES February 14, 2025 Mr. Estes (for himself and 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 extend the temporary increase in limitation on the cover over of distilled spirits taxes to Puerto Rico and the Virgin Islands. 1. 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.