I 
113TH CONGRESS 
2D SESSION 
H. R. 3967 
To amend the Internal Revenue Code of 1986 to extend the increased limita-
tion on the cover over of the tax on distilled spirits to Puerto Rico 
and the Virgin Islands. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 29, 2014 
Mr. PIERLUISI (for himself and Mr. GRAYSON) 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 extend 
the increased limitation on the cover over of the tax 
on distilled spirits to Puerto Rico and the Virgin Islands. 
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. EXTENSION OF INCREASED LIMITATION ON 
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COVER OVER OF TAX ON DISTILLED SPIRITS 
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TO PUERTO RICO AND THE VIRGIN ISLANDS. 
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(a) IN GENERAL.—Section 7652(f)(1) of the Internal 
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Revenue Code of 1986 is amended by striking ‘‘January 
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1, 2014’’ and inserting ‘‘January 1, 2016’’. 
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•HR 3967 IH
(b) EFFECTIVE DATE.—The amendments made by 
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this section shall apply to distilled spirits brought into the 
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United States after December 31, 2013. 
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Æ 
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