I 
118TH CONGRESS 
1ST SESSION H. R. 1028 
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 14, 2023 
Ms. PLASKETT (for herself and Mrs. 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-
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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. 
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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), (h), and (i) as sub-
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sections (f), (g), and (h), respectively. 
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•HR 1028 IH
(b) CONFORMING AMENDMENT.—Section 7652(f)(1) 
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of such Code, as redesignated by subsection (a), is amend-
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ed— 
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(1) by striking subparagraph (B), and 
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(2) by striking ‘‘as if—’’ and all that follows 
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through ‘‘the use and tax’’ and inserting ‘‘as if the 
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use and tax’’. 
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(c) 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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