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HR 3476 115th Congress House

To amend the Internal Revenue Code of 1986 to repeal the cover-over of rum excise tax revenue.

Introduced: July 27, 2017 Introduced by: Higgins, Clay Republican · Louisiana See on congress.gov
Taxation Alcoholic beveragesCaribbean areaIntergovernmental relationsPuerto Rico
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Sales and excise taxesState and local financeU.S. territories and protectoratesVirgin Islands
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This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) 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
Jul 27, 2017
Referred to the House Committee on Ways and Means.
Jul 27, 2017
Introduced in House
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 Latest action July 27, 2017

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

This bill amends the Internal Revenue Code to repeal the provision that requires revenue from excise taxes on rum imported into the United States to be covered (paid) into the treasuries of Puerto Rico and the Virgin Islands.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 3476: To amend the Internal Revenue Code of 1986 to repeal the cover-over of rum excise tax revenue.. 115th Congress. Open America. https://openamerica.io/bill/115-HR-3476/
MLA
"H.R. 3476: To amend the Internal Revenue Code of 1986 to repeal the cover-over of rum excise tax revenue.." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-3476/.
Bluebook (legal)
H.R. 3476, 115th Cong. (2026), https://openamerica.io/bill/115-HR-3476/.
Markdown link
[H.R. 3476: To amend the Internal Revenue Code of 1986 to repeal the cover-over of rum excise tax revenue.](https://openamerica.io/bill/115-HR-3476/)
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