A bill to amend the Internal Revenue Code of 1954 to provide that distilled spirits originally distilled from cane in Puerto Rico or the Virgin Islands shall be exempt from restrictions imposed with respect to the cover over of excise tax revenues and to allow the full excise tax on distilled spirits to be covered over to the possessions.

openUnited States· United States Congress· EN

Introduced

3 August 1984

Last action

—

Status

Committee on Finance requested executive comment from OMB, Treasury Department.

Summary

Amends the Internal Revenue Code to exempt from the restrictions imposed with respect to the rebate of excise tax revenues any distilled spirits originally distilled from cane in Puerto Rico or the Virgin Islands. Allows the full excise tax on distilled spirits to be rebated to Puerto Rico and the Virgin Islands.

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Documents

1 official file

Introduced in Senate
summary · EN · 3 August 1984
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/98th-congress/senate-bill/2905
Open data entity: https://api.congress.gov/v3/bill/98/s/2905