To amend the Internal Revenue Code of 1986 to provide a special rule for allocating the cover over of distilled spirits taxes between Puerto Rico and the Virgin Islands.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to require the forfeiture of any amount covered into the treasury of either the Commonwealth of Puerto Rico or the U.S. Virgin Islands with respect to an article containing distilled spirits if the Secretary of the Treasury determines that either jurisdiction provided an unreasonable subsidy with respect to the production of such distilled spirits.…