I 
116TH CONGRESS 
1ST SESSION H. R. 4198 
To amend the Internal Revenue Code of 1986 to cover into the treasury 
of the Virgin Islands revenue from tax on gasoline refined in the Virgin 
Islands and entered into the United States. 
IN THE HOUSE OF REPRESENTATIVES 
AUGUST 20, 2019 
Ms. PLASKETT introduced the following bill; which was referred to the 
Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to cover into 
the treasury of the Virgin Islands revenue from tax on 
gasoline refined in the Virgin Islands and entered into 
the United States. 
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled, 
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SECTION 1. GASOLINE TAX COVERED OVER INTO VIRGIN 
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ISLAND TREASURY. 
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(a) IN GENERAL.—Section 7652 of the Internal Rev-
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enue Code of 1986 is amended by adding at the end the 
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following new subsection: 
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•HR 4198 IH
‘‘(i) SHIPMENT OF GASOLINE FROM THE VIRGIN IS-
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LANDS
TO
THE UNITED STATES.—All taxes collected 
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under section 4081(a) on gasoline refined in the Virgin 
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Islands and entered into the United States from the Virgin 
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Islands shall be covered into the treasury of the Virgin 
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Islands.’’. 
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(b) EFFECTIVE DATE.—The amendment made by 
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this section shall apply to fuel entered into the United 
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States after December 31, 2019. 
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Æ 
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