A bill to amend the Internal Revenue Code of 1986 to extend the temporary increase in limitation on the cover over of distilled spirits taxes to Puerto Rico and the Virgin Islands.
Legislative Progress
Momentum (last 30 days)
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0 actions · 0 new cosponsors · 0 votes
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vs 5,674 other S bills in the 119th — cohort avg 32d
No CRS summary is available for this bill yet. The source title, actions, sponsors, and text versions below come from Congress.gov.
These links require the bill number to appear in the filing's source-reported specific issue text. Client expenses and lobbying-firm income are separate disclosure fields.
Filing registrants (4)
2026 · second_quarter · Automotive Industry
- PART (Preventing Automotive Recycling Theft) Act H.R. 5221/S. 5024: Supporting the bill's passage to help prevent catalytic converter theft. - Update EPA's 1986 Interim Enforcement Policy for Catalysts - H.R. 1566 (Right to Equitable and Professional Auto Industry Repair Act) Support including automotive dismantlers on Federal Advisory Committee - Funding for high voltage vehicle workforce development
Read twice and referred to the Committee on Finance.
Introduced in Senate
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Sources: Congress.gov
Client expense: $5,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · third_quarter · Taxation/Internal Revenue Code
H.R. 1378/S. 1986, To amend the Internal Revenue Code of 1986 to extend the temporary increase in limitation on the cover over of distilled spirits taxes to Puerto Rico and the Virgin Islands. H.R. 591, Defending American Jobs and Investment Act. S. 1938, To amend the Internal Revenue Code of 1986 to modify the cover over of certain distilled spirits taxes. Tax issues generally. H.R. 1, One Big Beautiful Bill Act, tax provisions.
Client expense: $450,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · third_quarter · Taxation/Internal Revenue Code
Rum cover over tax extender generally. HR 1378 and S 1986, To amend the Internal Revenue Code of 1986 to extend the temporary increase in limitation on the cover over of distilled spirits taxes to Puerto Rico and the Virgin Islands. S 1938, To amend the Internal Revenue Code of 1986 to modify the cover over of certain distilled spirits taxes. Excise taxes on alcohol generally. HR 2186, To amend the Internal Revenue Code of 1986 to restore the limitation on downward attribution of stock ownership in applying constructive ownership rules. HR 1, One Big Beautiful Bill Act, concerning the rum cover over extension, downward attribution and duty drawback for alcohol.
Client expense: $120,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · third_quarter · Taxation/Internal Revenue Code
Issues related to IRC section 7652. (H.R. 1378, S. 1986, H.R. 1 - Sections 70427, 70361)
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · second_quarter · Taxation/Internal Revenue Code
H.R. 1378/S. 1986, To amend the Internal Revenue Code of 1986 to extend the temporary increase in limitation on the cover over of distilled spirits taxes to Puerto Rico and the Virgin Islands. H.R. 591, Defending American Jobs and Investment Act. S. 1938, To amend the Internal Revenue Code of 1986 to modify the cover over of certain distilled spirits taxes. Tax issues generally. H.R. 1, One Big Beautiful Bill Act, tax provisions.
Client expense: $370,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · second_quarter · Taxation/Internal Revenue Code
Rum cover over tax extender generally. HR 1378 and S 1986, To amend the Internal Revenue Code of 1986 to extend the temporary increase in limitation on the cover over of distilled spirits taxes to Puerto Rico and the Virgin Islands. S 1938, To amend the Internal Revenue Code of 1986 to modify the cover over of certain distilled spirits taxes. Excise taxes on alcohol generally. HR 2186, To amend the Internal Revenue Code of 1986 to restore the limitation on downward attribution of stock ownership in applying constructive ownership rules. HR 1, One Big Beautiful Bill Act, concerning the rum cover over extension, downward attribution and duty drawback for alcohol.
Client expense: $120,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · second_quarter · Taxation/Internal Revenue Code
Rum cover over tax extender generally. HR 1378 and S 1986, To amend the Internal Revenue Code of 1986 to extend the temporary increase in limitation on the cover over of distilled spirits taxes to Puerto Rico and the Virgin Islands. S 1938, To amend the Internal Revenue Code of 1986 to modify the cover over of certain distilled spirits taxes. Excise taxes on alcohol generally. HR 2186, To amend the Internal Revenue Code of 1986 to restore the limitation on downward attribution of stock ownership in applying constructive ownership rules. HR 1, One Big Beautiful Bill Act, concerning the rum cover over extension, downward attribution and duty drawback for alcohol.
Client expense: $100,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · second_quarter · Taxation/Internal Revenue Code
Issues related to IRC section 7652. (H.R. 1378, S. 1986, H.R. 1 - Sections 70427, 70361)
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE