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HR 2122 111th Congress House Taxation Caribbean area Drug, alcohol, tobacco use Intergovernmental relations Puerto Rico Sales and excise taxes State and local finance U.S. territories and protectorates Virgin Islands

To amend the Internal Revenue Code of 1986 to provide a special rule for allocating the cover over of distilled spirits taxes between Puerto Rico and the Virgin Islands.

Introduced: April 27, 2009 See on congress.gov
This bill died when the 111th Congress ended
It never became law before the 111th Congress (2009–2010) 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 27, 2009
Referred to the House Committee on Ways and Means.
Apr 27, 2009
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to require the forfeiture of any amount covered into the treasury of either the Commonwealth of Puerto Rico or the U.S. Virgin Islands with respect to an article containing distilled spirits if the Secretary of the Treasury determines that either jurisdiction provided an unreasonable subsidy with respect to the production of such distilled spirits.

What's happening now April 27, 2009

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2122: To amend the Internal Revenue Code of 1986 to provide a special rule for allocating the cover over of distilled spirits taxes between Puerto Rico and the Virgin Islands.. 111th Congress. Open America. https://openamerica.io/bill/111-HR-2122/
MLA
"H.R. 2122: To amend the Internal Revenue Code of 1986 to provide a special rule for allocating the cover over of distilled spirits taxes between Puerto Rico and the Virgin Islands.." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-HR-2122/.
Bluebook (legal)
H.R. 2122, 111th Cong. (2026), https://openamerica.io/bill/111-HR-2122/.
Markdown link
[H.R. 2122: To amend the Internal Revenue Code of 1986 to provide a special rule for allocating the cover over of distilled spirits taxes between Puerto Rico and the Virgin Islands.](https://openamerica.io/bill/111-HR-2122/)
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