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S 3383 117th Congress Senate Taxation Alcoholic beverages Caribbean area Government trust funds Land use and conservation Puerto Rico Sales and excise taxes U.S. territories and protectorates Virgin Islands

A bill to amend the Internal Revenue Code of 1986 to modify the cover over of certain distilled spirits taxes.

Introduced: December 14, 2021 See on congress.gov
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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
Dec 14, 2021
Read twice and referred to the Committee on Finance.
Dec 14, 2021
Introduced in Senate
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 Plain-English summary Congressional Research Service

This bill repeals the limitation on the cover over (i.e., payment) of taxes on certain distilled spirits into the treasuries of Puerto Rico and the U.S. Virgin Islands. It also requires that certain amounts collected on rum transported to the United States that are covered over be transferred to the Puerto Rico Conservation Trust Fund.

What's happening now December 14, 2021

Read twice and referred to the Committee on Finance.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Cassidy, Bill
Louisiana · Dec 14, 2021
Cite this page click to expand
APA
U.S. Congress. (2026). S. 3383: A bill to amend the Internal Revenue Code of 1986 to modify the cover over of certain distilled spirits taxes.. 117th Congress. Open America. https://openamerica.io/bill/117-S-3383/
MLA
"S. 3383: A bill to amend the Internal Revenue Code of 1986 to modify the cover over of certain distilled spirits taxes.." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-S-3383/.
Bluebook (legal)
S. 3383, 117th Cong. (2026), https://openamerica.io/bill/117-S-3383/.
Markdown link
[S. 3383: A bill to amend the Internal Revenue Code of 1986 to modify the cover over of certain distilled spirits taxes.](https://openamerica.io/bill/117-S-3383/)
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