To amend the Internal Revenue Code of 1986 to exempt distilled spirits plants from denaturing requirements with respect to hand sanitizer produced to help combat COVID-19.

[AI summary unavailable — showing source text] This bill modifies the excise tax on distilled spirits to exempt distilled spirits plants from requirements relating to the denaturing of such spirits with respect to hand sanitizers used to eliminate the corornavirus (i.e., the virus that causes COVID-19). Denaturing is the process of making distilled spirits unfit for consumption.…