| 1 | 1 | | I |
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| 2 | 2 | | 119THCONGRESS |
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| 3 | 3 | | 1 |
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| 4 | 4 | | STSESSION H. R. 1378 |
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| 5 | 5 | | To amend the Internal Revenue Code of 1986 to extend the temporary |
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| 6 | 6 | | increase in limitation on the cover over of distilled spirits taxes to |
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| 7 | 7 | | Puerto Rico and the Virgin Islands. |
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| 8 | 8 | | IN THE HOUSE OF REPRESENTATIVES |
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| 9 | 9 | | FEBRUARY14, 2025 |
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| 10 | 10 | | Mr. E |
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| 11 | 11 | | STES(for himself and Ms. PLASKETT) introduced the following bill; |
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| 12 | 12 | | which was referred to the Committee on Ways and Means |
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| 13 | 13 | | A BILL |
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| 14 | 14 | | To amend the Internal Revenue Code of 1986 to extend |
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| 15 | 15 | | the temporary increase in limitation on the cover over |
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| 16 | 16 | | of distilled spirits taxes to Puerto Rico and the Virgin |
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| 17 | 17 | | Islands. |
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| 18 | 18 | | Be it enacted by the Senate and House of Representa-1 |
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| 19 | 19 | | tives of the United States of America in Congress assembled, 2 |
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| 20 | 20 | | SECTION 1. EXTENSION OF TEMPORARY INCREASE ON 3 |
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| 21 | 21 | | COVER OVER OF DISTILLED SPIRITS TAXES 4 |
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| 22 | 22 | | TO PUERTO RICO AND VIRGIN ISLANDS. 5 |
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| 23 | 23 | | (a) I |
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| 24 | 24 | | NGENERAL.—Section 7652(f)(1) of the Internal 6 |
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| 25 | 25 | | Revenue Code of 1986 is amended by striking ‘‘January 7 |
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| 26 | 26 | | 1, 2022’’ and inserting ‘‘January 1, 2032’’. 8 |
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| 27 | 27 | | VerDate Sep 11 2014 23:01 Mar 11, 2025 Jkt 059200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H1378.IH H1378 |
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| 28 | 28 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 2 |
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| 29 | 29 | | •HR 1378 IH |
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| 30 | 30 | | (b) EFFECTIVEDATE.—The amendments made by 1 |
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| 31 | 31 | | this subsection shall apply to distilled spirits brought into 2 |
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| 32 | 32 | | the United States after December 31, 2021. 3 |
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| 33 | 33 | | Æ |
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| 34 | 34 | | VerDate Sep 11 2014 23:01 Mar 11, 2025 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\H1378.IH H1378 |
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| 35 | 35 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB |
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