I 
114TH CONGRESS 
1ST SESSION H. R. 2117 
To amend the Internal Revenue Code of 1986 to repeal the limitation on 
the amount of distilled spirits taxes covered over to the Virgin Islands 
and Puerto Rico. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 29, 2015 
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 repeal 
the limitation on the amount of distilled spirits taxes 
covered over to the Virgin Islands and Puerto Rico. 
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. REPEAL OF LIMITATION ON COVER OVER OF 
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DISTILLED SPIRITS TAXES TO VIRGIN IS-
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LANDS AND PUERTO RICO. 
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(a) IN GENERAL.—Section 7652 of the Internal Rev-
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enue Code of 1986 is amended by striking subsection (f) 
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and by redesignating subsections (g) and (h) as sub-
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sections (f) and (g), respectively. 
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•HR 2117 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, 2015. 
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Æ 
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