To amend the Internal Revenue Code of 1986 to extend the temporary increase in limitation on the cover over of distilled spirits taxes to Puerto Rico and the Virgin Islands.

[AI summary unavailable — showing source text] [Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 1378 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 1378 To amend the Internal Revenue Code of 1986 to extend the temporary increase in limitation on the cover over of distilled spirits taxes to Puerto Rico and the Virgin Islands. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES February 14, 2025 Mr. Estes (for himself and 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 extend the temporary increase in limitation on the cover over of distilled spirits taxes to Puerto Rico and the Virgin Islands. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. EXTENSION OF TEMPORARY INCREASE ON COVER OVER OF DISTILLED SPIRITS TAXES TO PUERTO RICO AND VIRGIN ISLANDS. (a) In General.--Section 7652(f)(1) of the Internal Revenue Code of 1986 is amended by striking ``January 1, 2022'' and inser…