H. R. 4374
IN THE HOUSE OF REPRESENTATIVES
April 17, 2012
Mrs. Christensen (for herself and Mr. Pierluisi) introduced the following bill; which was referred to the Committee on Ways and Means
To amend the Internal Revenue Code of 1986 to extend the increased limitation on the cover over of the tax on distilled spirits to Puerto Rico and the Virgin Islands.
Extension of increased limitation on cover over of tax on distilled spirits to Puerto Rico and the Virgin Islands
Paragraph (1) of
section 7652(f) of the Internal Revenue Code of 1986 is amended by striking
January 1, 2012 and inserting
The amendments made by this section shall apply to distilled spirits brought into the United States after December 31, 2011.