II 116th CONGRESS 1st Session S. 3101 IN THE SENATE OF THE UNITED STATES December 18, 2019 Mr. Menendez (for himself and Mr. Crapo ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to repeal the limitation on the cover over of distilled spirits taxes to Puerto Rico and the Virgin Islands and to transfer a portion of such cover over to the Puerto Rico Conservation Trust Fund.