HR 2122
111th Congress
House
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.
Taxation
Caribbean areaDrug, alcohol, tobacco useIntergovernmental relationsPuerto Rico
More subjectsShow fewer subjects
Sales and excise taxesState and local financeU.S. territories and protectoratesVirgin Islands
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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Latest action
Referred to the House Committee on Ways and Means.
Plain-English summary
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.
Related & companion bills
1
Bill text
1 version
- Introduced in House Formatted Text PDF Formatted XML
Committees of jurisdiction
1
Cosponsors
2
Cite this page
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/
"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/.
H.R. 2122, 111th Cong. (2026), https://openamerica.io/bill/111-HR-2122/.
[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/)