I 
116TH CONGRESS 
1ST SESSION 
H. R. 409 
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 
JANUARY 9, 2019 
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 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) and (h) as sub-
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sections (f) and (g), respectively. 
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•HR 409 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, 2021. 
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Æ 
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