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S 1477 118th Congress Senate Taxation

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

Introduced: May 9, 2023 See on congress.gov
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This bill died when the 118th Congress ended
It never became law before the 118th Congress (2023–2024) 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
May 9, 2023
Read twice and referred to the Committee on Finance.
May 9, 2023
Introduced in Senate
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 Plain-English summary Congressional Research Service

This bill repeals the limitation on the cover over (payment) of distilled spirits excise taxes to the treasuries of Puerto Rico and the U.S. Virgin Islands. It also requires the transfer of a portion of the tax revenues to the Puerto Rico Conservation Trust Fund.

What's happening now May 9, 2023

Read twice and referred to the Committee on Finance.

 Related & companion bills 2
  • HR 1028 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 3146 Related bill To amend the Internal Revenue Code of 1986 to modify the cover over of certain distilled spirits taxes.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Lobbying activity 6

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

 Cosponsors 1
All 1 Republican 1
R
Cassidy, Bill
Louisiana · May 9, 2023
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1477: A bill to amend the Internal Revenue Code of 1986 to modify the cover over of certain distilled spirits taxes.. 118th Congress. Open America. https://openamerica.io/bill/118-S-1477/
MLA
"S. 1477: A bill to amend the Internal Revenue Code of 1986 to modify the cover over of certain distilled spirits taxes.." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-S-1477/.
Bluebook (legal)
S. 1477, 118th Cong. (2026), https://openamerica.io/bill/118-S-1477/.
Markdown link
[S. 1477: A bill to amend the Internal Revenue Code of 1986 to modify the cover over of certain distilled spirits taxes.](https://openamerica.io/bill/118-S-1477/)
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