PlainBillCongress, translated.Legislation. Context. Public interest.Referred to the House Committee on Ways and Means.
Congressional Research Service
No official summary is available in the imported record yet.
People & committees
Rep. Estes, Ron [R-KS-4] · R–KS
Legislative record
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Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
Text links open the official source. We also preserved the text version used in the PlainBill explanation below.
Source last updated: Dec 5, 2025. Consult Congress.gov for the current record.
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PlainBill explanation
Based on the full Introduced in House · 2025-02-14 text. This explanation has not received human editorial review. This overview describes the proposal’s major provisions; it does not establish what its real-world effects would be.
This bill proposes extending a temporary increase in distilled-spirits tax revenues transferred to Puerto Rico and the Virgin Islands, described as a “cover over.” It would change a statutory date from January 1, 2022, to January 1, 2032, and apply the amendment to spirits brought into the United States after December 31, 2021.
Extension of temporary increase on cover over of distilled spirits taxes to Puerto Rico and Virgin Islands
Section 7652(f)(1) of the Internal Revenue Code of 1986 is amended by striking January 1, 2022 and inserting January 1, 2032.
The amendments made by this subsection shall apply to distilled spirits brought into the United States after December 31, 2021.
Section 1 would replace January 1, 2022, with January 1, 2032, in section 7652(f)(1) of the federal tax code. Its application to distilled spirits brought into the United States after December 31, 2021, would reach transactions before the bill's introduction.
Section 7652(f)(1) of the Internal Revenue Code of 1986 is amended by striking January 1, 2022 and inserting January 1, 2032.
The amendments made by this subsection shall apply to distilled spirits brought into the United States after December 31, 2021.
2025-02-14: Introduced in House
The supplied actions snapshot, updated December 5, 2025, records introduction in the House and referral to the House Committee on Ways and Means on February 14, 2025.
Source snapshot updated 2025-12-05T22:02:45Z. 2025-02-14: Referred to the House Committee on Ways and Means. 2025-02-14: Introduced in House
A closer look
Reviewed version: Introduced in House · 2025-02-14. These findings describe provisions and who may benefit; they are not judgments of waste, corruption, or motive.
This review covers the supplied bill text. “None identified” does not rule out provisions in later versions or accompanying reports and disclosures.
Provisions outside the bill’s main subject, or policy changes attached to appropriations.
None identified in the reviewed text
No unrelated rider was identified in the complete supplied introduced text. This conclusion is limited to that version and does not establish the contents of other versions or accompanying materials.
Spending directed to particular recipients or places outside ordinary competitive or formula-based allocation.
None identified in the reviewed text
No earmark was identified in the complete supplied introduced text. This conclusion is limited to that version; formal earmark status cannot be established for other versions or accompanying materials.
Narrow exceptions, exemptions, or preferential treatment that warrant a closer look.
Findings to examine
The supplied introduced text contains geographically limited fiscal treatment central to its main policy. This classification does not establish improper purpose.
The proposal would extend a temporary increase in distilled-spirits tax revenue transfers specifically for Puerto Rico and the Virgin Islands. These named territories receive the geographically limited treatment; the text does not specify its monetary value.
Extension of temporary increase on cover over of distilled spirits taxes to Puerto Rico and Virgin Islands
Section 7652(f)(1) of the Internal Revenue Code of 1986 is amended by striking January 1, 2022 and inserting January 1, 2032.
Full text preserved for this analysis. Legislative record snapshot: Dec 5, 2025. How PlainBill uses AI