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S. 3101 116th Congress Senate

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…

Official title: 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 a… Show full official titleShow less

Official title: 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: February 4, 2020 See on congress.gov
Taxation Alcoholic beveragesCaribbean areaIntergovernmental relationsPuerto Rico
More subjectsShow fewer subjects
Sales and excise taxesState and local financeU.S. territories and protectoratesVirgin IslandsWilderness and natural areas, wildlife refuges, wild rivers, habitatsWildlife conservation and habitat protection
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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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 Latest action December 18, 2019

Read twice and referred to the Committee on Finance.

 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.

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