I 
115TH CONGRESS 
1ST SESSION H. R. 2021 
To amend the Internal Revenue Code of 1986 to repeal the limitation on 
the cover over of distilled spirits taxes to Puerto Rico and Virgin Islands. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 6, 2017 
Miss GONZA´LEZ-COLO´N of Puerto Rico (for herself, Mr. MACARTHUR, Mr. 
DUFFY, Ms. VELA´ZQUEZ, Mr. YOUNG of Alaska, Mr. BANKS of Indiana, 
Ms. PLASKETT, and Mr. CURBELO of Florida) 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 cover over of distilled spirits taxes 
to Puerto Rico and 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. REPEAL OF LIMITATION ON COVER OVER OF 
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DISTILLED SPIRITS TAXES TO PUERTO RICO 
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AND VIRGIN ISLANDS. 
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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 2021 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, 2016. 
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Æ 
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