II 
119TH CONGRESS 
1ST SESSION 
S. 1986 
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. 
IN THE SENATE OF THE UNITED STATES 
JUNE 9, 2025 
Mr. CASSIDY introduced the following bill; which was read twice and referred 
to the Committee on Finance 
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. 
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 TEMPORARY INCREASE ON 
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COVER OVER OF DISTILLED SPIRITS TAXES 
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TO PUERTO RICO AND 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, 2022’’ and inserting ‘‘January 1, 2032’’. 
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•S 1986 IS
(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, 2021. 
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Æ 
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