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.

S. 1986119th Congress

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.

Introduced in the SenateSen. Bill Cassidy (R-LA)2 sections · 1 min read

Version: is · Apr 20, 2026

(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 section shall apply to distilled spirits brought into the United States after December 31, 2021.

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