of the Interior and the Commonwealth of Puerto Rico, dated December 24, 1968, and (ii) provides for the conservation of natural areas in Puerto Rico, including through sustainable agriculture efforts and the reforestation and restoration of Puerto Rico’s natural habitats. . (2) Cover over determined without regard to certain rate reductions Section 7652(i) of such Code, as amended by subsection (c), is amended by inserting (a)(4), after (a)(3), . (3) Effective date The amendments made by this subsection shall apply to distilled spirits brought into the United States after December 31, 2021. (c) Retroactive application of rules relating to determination of cover over Notwithstanding section 107(a)(3) of division EE of Public Law 116–260 — (1) the amendments made by section 107(a)(2)(A) thereof shall take effect as if included in section 13807 of Public Law 115–97 , and (2) the amendments made by section 107(a)(2)(B) thereof shall take effect as if included in section 41102 of Public Law 115–123 .