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HR 4642 117th Congress House Taxation

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 for other purposes.

Introduced: July 28, 2021 See on congress.gov
This bill died when the 117th Congress ended
It never became law before the 117th Congress (2021–2022) 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 22, 2021
Referred to the House Committee on Ways and Means.
Jul 22, 2021
Introduced in House
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 Plain-English summary Congressional Research Service

This bill repeals the limitation on the amount of distilled spirits excise tax covered over (paid) to the treasuries of the U.S. Virgin Islands and the Commonwealth of Puerto Rico.

The bill requires certain amounts of the excise tax paid to the treasury of Puerto Rico to be transferred to the Puerto Rico Conservation Trust Fund.

What's happening now July 22, 2021

Referred to the House Committee on Ways and Means.

 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. 4642: 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 for other purposes.. 117th Congress. Open America. https://openamerica.io/bill/117-HR-4642/
MLA
"H.R. 4642: 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 for other purposes.." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-HR-4642/.
Bluebook (legal)
H.R. 4642, 117th Cong. (2026), https://openamerica.io/bill/117-HR-4642/.
Markdown link
[H.R. 4642: 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 for other purposes.](https://openamerica.io/bill/117-HR-4642/)
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