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S 213 106th Congress Senate

A bill to amend the Internal Revenue Code of 1986 to repeal the limitation of the cover over of tax on distilled spirits, and for other purposes.

Introduced: January 19, 1999 See on congress.gov
Taxation Agriculture and FoodAlcohol taxAlcoholic beverage industryCommerce
More subjectsShow fewer subjects
Economics and Public FinanceEnvironmental ProtectionFederal-territorial relationsGovernment Operations and PoliticsGovernment trust fundsIntergovernmental fiscal relationsNature conservationPublic Lands and Natural ResourcesPuerto RicoTerritories (U.S.)Virgin Islands
This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 19, 1999
Read twice and referred to the Committee on Finance.
Jan 19, 1999
Sponsor introductory remarks on measure. (CR S660)
Jan 19, 1999
Introduced in Senate
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 Latest action January 19, 1999

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to require, for the five-year period beginning after September 30, 1999, the treasury of Puerto Rico to make a Conservation Trust Fund transfer within 30 days from the date of each cover over payment made during such period to such treasury under provisions of the Code concerning shipments to the United States. Defines terms.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 213: A bill to amend the Internal Revenue Code of 1986 to repeal the limitation of the cover over of tax on distilled spirits, and for other purposes.. 106th Congress. Open America. https://openamerica.io/bill/106-S-213/
MLA
"S. 213: A bill to amend the Internal Revenue Code of 1986 to repeal the limitation of the cover over of tax on distilled spirits, and for other purposes.." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-S-213/.
Bluebook (legal)
S. 213, 106th Cong. (2026), https://openamerica.io/bill/106-S-213/.
Markdown link
[S. 213: A bill to amend the Internal Revenue Code of 1986 to repeal the limitation of the cover over of tax on distilled spirits, and for other purposes.](https://openamerica.io/bill/106-S-213/)
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