I 118th CONGRESS 1st Session H. R. 1028 IN THE HOUSE OF REPRESENTATIVES February 14, 2023 Ms. Plaskett (for herself and Mrs. González-Colón ) 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 limitation on the cover over of distilled spirits taxes to the Virgin Islands and Puerto Rico.

1. Repeal of limitation on cover over of distilled spirits taxes (a) In general Section 7652 of the Internal Revenue Code of 1986 is amended by striking subsection (f) and by redesignating subsections (g), (h), and (i) as subsections (f), (g), and (h), respectively. (b) Conforming amendment Section 7652(f)(1) of such Code, as redesignated by subsection (a), is amended— (1) by striking subparagraph (B), and (2) by striking as if— and all that follows through the use and tax and inserting as if the use and tax . (c) Effective date The amendments made by this section shall apply to distilled spirits brought into the United States after December 31, 2021.