I 115th CONGRESS 1st Session H. R. 3476 IN THE HOUSE OF REPRESENTATIVES July 27, 2017 Mr. Higgins of Louisiana 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 cover-over of rum excise tax revenue.

1. Repeal of cover-over of rum excise tax revenue (a) In general Section 7652 of the Internal Revenue Code of 1986 is amended by striking subsection (e). (b) Effective date The amendment made by this section shall apply with respect to taxes on spirits produced or imported into the United States after December 31, 2017.