arrow_back Back to App

Distilled Spirits Tax Changes: Support for Puerto Rico and Virgin Islands

This act modifies how distilled spirits tax revenues are transferred to Puerto Rico and the Virgin Islands. It removes previous limitations on these transfers, potentially increasing their budgets. Additionally, a portion of rum tax revenues in Puerto Rico will be directed to an environmental conservation fund.
Key points
Removes limits on the transfer of distilled spirits taxes to Puerto Rico and the Virgin Islands, potentially increasing funds for these territories.
A portion of rum tax revenues in Puerto Rico will be allocated to the Puerto Rico Conservation Trust Fund.
Changes apply to distilled spirits brought into the United States after December 31, 2021, with some exceptions for earlier periods.
article Official text account_balance Process page
Expired
Citizen Poll
No votes cast
Additional Information
Print number: 117_S_3383
Sponsor: Sen. Menendez, Robert [D-NJ]
Process start date: 2021-12-14
Lustra uses Artificial Intelligence. Verify details in source documents.
Summarized by: gemini-2.5-flash-preview-05-20
Source data: api.congress.gov
AI work logs for this document launch

OFFICIAL LEGAL TITLE

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

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 117_S_3383.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2021-12-14.

What are the main provisions?

Key points include:

  • Removes limits on the transfer of distilled spirits taxes to Puerto Rico and the Virgin Islands, potentially increasing funds for these territories.
  • A portion of rum tax revenues in Puerto Rico will be allocated to the Puerto Rico Conservation Trust Fund.
  • Changes apply to distilled spirits brought into the United States after December 31, 2021, with some exceptions for earlier periods.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Sen. Menendez, Robert [D-NJ].

What is the latest detailed status?

The latest detailed status is: Introduced in Senate

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-29.

CATEGORIES

Taxes Environment