United States · Bill · S
S. 3101 (116th)
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.
Introduced
18 December 2019
Last action
18 December 2019 · Introduced
Status
Read twice and referred to the Committee on Finance.
Sponsors
Sen. Menendez, Robert [D-NJ], Sen. Crapo, Mike [R-ID], Sen. Cortez Masto, Catherine [D-NV], Sen. Kaine, Tim [D-VA]
Subjects
Taxation
Source updated
5 December 2025
Summary
This bill repeals the limitation on the amount of distilled spirits excise taxes covered over (paid) to the treasuries of the Virgin Islands and Puerto Rico. The bill also requires the Department of the Treasury to transfer a portion of the amount required to be covered over to Puerto Rico to the Puerto Rico Conservation Trust Fund.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
18 December 2019
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
18 December 2019
Introduced
Introduced in Senate
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in Senate · 18 December 2019 · Download file
Documents
3 official files
Introduced in Senate (text)
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Introduced in Senate (text)
Introduced in Senate · EN · 18 December 2019
Introduced in Senate (PDF)
Introduced in Senate · EN · 18 December 2019
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Introduced in Senate
summary · EN · 18 December 2019
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Sen. Menendez, Robert [D-NJ] · D · Sponsor
- Sen. Crapo, Mike [R-ID] · R · Sponsor
- Sen. Cortez Masto, Catherine [D-NV] · D · Cosponsor
- Sen. Kaine, Tim [D-VA] · D · Cosponsor
- · ssfi00 · Standing
Related records
- related to → 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.
- related to → To amend the Internal Revenue Code of 1986 to repeal the limitation on the cover over of distilled spirits taxes to Puerto Rico and Virgin Islands and to transfer a portion of such cover over to the Puerto Rico Conservation Trust Fund.
- related to ← Emergency Supplemental Appropriations for Disaster Relief and Puerto Rico Disaster Tax Relief Act, 2020
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/116th-congress/senate-bill/3101
- Open data entity: https://api.congress.gov/v3/bill/116/s/3101
- us · 116-s-3101 · source updated 5 December 2025