Extend the temporary increase in limitation on the cover over of distilled spirits taxes to Puerto Rico and the Virgin Islands.

H.R. 1378119th Congress

Extend the temporary increase in limitation on the cover over of distilled spirits taxes to Puerto Rico and the Virgin Islands.

Introduced in the HouseRep. Ron Estes (R-KS-4)2 sections · 1 min read

Version: ih · Apr 20, 2026

Section 7652(f)(1) of the Internal Revenue Code of 1986 is amended by striking January 1, 2022 and inserting January 1, 2032.

The amendments made by this subsection shall apply to distilled spirits brought into the United States after December 31, 2021.

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