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S 3101 116th Congress Senate Taxation Alcoholic beverages Caribbean area Intergovernmental relations Puerto Rico Sales and excise taxes State and local finance U.S. territories and protectorates Virgin Islands Wilderness and natural areas, wildlife refuges, wild rivers, habitats Wildlife conservation and habitat protection

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…

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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: December 18, 2019 See on congress.gov
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This bill died when the 116th Congress ended
It never became law before the 116th Congress (2019–2020) 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
Dec 18, 2019
Read twice and referred to the Committee on Finance.
Dec 18, 2019
Introduced in Senate
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 Plain-English summary Congressional Research Service

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.

What's happening now December 18, 2019

Read twice and referred to the Committee on Finance.

 Related & companion bills 3
  • HR 409 Related bill To amend the Internal Revenue Code of 1986 to repeal the limitation on the cover over of distilled spirits taxes to the…
  • HR 5687 Related bill Emergency Supplemental Appropriations for Disaster Relief and Puerto Rico Disaster Tax Relief Act, 2020
  • HR 1786 Identical bill To amend the Internal Revenue Code of 1986 to repeal the limitation on the cover over of distilled spirits taxes to Pue…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 2 Republican 1
D
Kaine, Tim
Virginia · Sep 9, 2020
 D
Cortez Masto, Catherine
Nevada · Feb 4, 2020
 R
Crapo, Mike
Idaho · Dec 18, 2019
Cite this page click to expand
APA
U.S. Congress. (2026). S. 3101: 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.. 116th Congress. Open America. https://openamerica.io/bill/116-S-3101/
MLA
"S. 3101: 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.." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-S-3101/.
Bluebook (legal)
S. 3101, 116th Cong. (2026), https://openamerica.io/bill/116-S-3101/.
Markdown link
[S. 3101: 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.](https://openamerica.io/bill/116-S-3101/)
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