H. R. 1028
IN THE HOUSE OF REPRESENTATIVES
February 14, 2023
Ms. Plaskett (for herself and Mrs. González-Colón) introduced the following bill; which was referred to the Committee on Ways and Means
To amend the Internal Revenue Code of 1986 to repeal the limitation on the cover over of distilled spirits taxes to the Virgin Islands and Puerto Rico.
Repeal of limitation on cover over of distilled spirits taxes
Section 7652 of the Internal Revenue Code of 1986 is amended by striking subsection (f) and by redesignating subsections (g), (h), and (i) as subsections (f), (g), and (h), respectively.
Section 7652(f)(1) of such Code, as redesignated by subsection (a), is amended—
by striking subparagraph (B), and
as if— and all that follows through
the use and tax and inserting
as if the use and tax.
The amendments made by this section shall apply to distilled spirits brought into the United States after December 31, 2021.