I 
117TH CONGRESS 
1ST SESSION H. R. 1425 
To amend the Internal Revenue Code of 1986 to repeal the limitation on 
the cover over of distilled spirits taxes to the Virgin Islands and Puerto 
Rico. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 26, 2021 
Ms. PLASKETT (for herself and Miss GONZA´LEZ-COLO´N) 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 the Virgin Islands and Puerto Rico. 
Be it enacted by the Senate and House of Representa-
1
tives of the United States of America in Congress assembled, 
2
SECTION 1. REPEAL OF LIMITATION ON COVER OVER OF 
3
DISTILLED SPIRITS TAXES. 
4
(a) IN GENERAL.—Section 7652 of the Internal Rev-
5
enue Code of 1986 is amended by striking subsection (f) 
6
and by redesignating subsections (g), (h), and (i) as sub-
7
sections (f), (g), and (h), respectively. 
8
VerDate Sep 11 2014 
18:27 Apr 06, 2021
Jkt 019200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H1425.IH
H1425
pamtmann on DSKBC07HB2PROD with BILLS
2 
•HR 1425 IH
(b) CONFORMING AMENDMENT.—Section 7652(f)(1) 
1
of such Code, as redesignated by subsection (a), is amend-
2
ed— 
3
(1) by striking subparagraph (B), and 
4
(2) by striking ‘‘as if—’’ and all that follows 
5
through ‘‘the use and tax’’ and inserting ‘‘as if the 
6
use and tax’’. 
7
(c) EFFECTIVE DATE.—The amendments made by 
8
this section shall apply to distilled spirits brought into the 
9
United States after December 31, 2020. 
10
Æ 
VerDate Sep 11 2014 
18:27 Apr 06, 2021
Jkt 019200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6301
E:\BILLS\H1425.IH
H1425
pamtmann on DSKBC07HB2PROD with BILLS