# 119-hr-1378: 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.

119-hr-1378, 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., is a 119th Congress bill sponsored by Rep. Estes, Ron [R-KS-4] (R-KS); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-hr-1378
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-1378
- Congress: 119
- Title: 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.
- Status: introduced
- Introduced: 2025-02-14
- Sponsor: Rep. Estes, Ron [R-KS-4] (R-KS)
- Cosponsors: 25
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**Extends the temporary increase in the cover over of distilled spirits taxes for Puerto Rico and the U.S. Virgin Islands through January 1, 2032.** This bill would amend Internal Revenue Code section 7652(f)(1) by replacing "January 1, 2022" with "January 1, 2032" and would apply to distilled spirits brought into the United States after December 31, 2021.

## Cosponsors (25)

- Del. Plaskett, Stacey E. [D-VI-At Large] (D-VI), 2025-02-14T00:00:00.000Z
- Rep. Barr, Andy [R-KY-6] (R-KY), 2025-02-24T00:00:00.000Z
- Rep. Malliotakis, Nicole [R-NY-11] (R-NY), 2025-02-24T00:00:00.000Z
- Rep. Carter, Earl L. "Buddy" [R-GA-1] (R-GA), 2025-02-27T00:00:00.000Z
- Rep. Sewell, Terri A. [D-AL-7] (D-AL), 2025-03-05T00:00:00.000Z
- Rep. Steube, W. Gregory [R-FL-17] (R-FL), 2025-03-05T00:00:00.000Z
- Rep. Moore, Gwen [D-WI-4] (D-WI), 2025-03-06T00:00:00.000Z
- Rep. Davis, Danny K. [D-IL-7] (D-IL), 2025-03-06T00:00:00.000Z
- Rep. Velázquez, Nydia M. [D-NY-7] (D-NY), 2025-03-11T00:00:00.000Z
- Rescom. Hernández, Pablo Jose [D-PR-At Large] (D-PR), 2025-03-18T00:00:00.000Z
- Rep. Hurd, Jeff [R-CO-3] (R-CO), 2025-03-24T00:00:00.000Z
- Rep. Wasserman Schultz, Debbie [D-FL-25] (D-FL), 2025-03-24T00:00:00.000Z
- Rep. Salazar, Maria Elvira [R-FL-27] (R-FL), 2025-03-24T00:00:00.000Z
- Rep. Clarke, Yvette D. [D-NY-9] (D-NY), 2025-03-25T00:00:00.000Z
- Rep. Diaz-Balart, Mario [R-FL-26] (R-FL), 2025-03-25T00:00:00.000Z
- Rep. Bean, Aaron [R-FL-4] (R-FL), 2025-04-07T00:00:00.000Z
- Rep. Gimenez, Carlos A. [R-FL-28] (R-FL), 2025-04-08T00:00:00.000Z
- Rep. Guthrie, Brett [R-KY-2] (R-KY), 2025-04-28T00:00:00.000Z
- Rep. Comer, James [R-KY-1] (R-KY), 2025-04-30T00:00:00.000Z
- Rep. Rogers, Harold [R-KY-5] (R-KY), 2025-05-06T00:00:00.000Z
- Rep. Garbarino, Andrew R. [R-NY-2] (R-NY), 2025-05-06T00:00:00.000Z
- Rep. Sánchez, Linda T. [D-CA-38] (D-CA), 2025-05-08T00:00:00.000Z
- Rep. Langworthy, Nicholas A. [R-NY-23] (R-NY), 2025-05-09T00:00:00.000Z
- Rep. Lawler, Michael [R-NY-17] (R-NY), 2025-05-14T00:00:00.000Z
- Rep. McClain, Lisa C. [R-MI-9] (R-MI), 2025-05-14T00:00:00.000Z

## Provisions PRIA read

- Keep higher spirits tax transfers for Puerto Rico, Virgin Islands: benefit, low. This bill would extend a temporary rule that sends more distilled spirits excise tax money to Puerto Rico and the U.S. Virgin Islands. It would run until January 1, 2032. It would apply to spirits brought into the United States after December 31, 2021. The territorial governments would keep getting…

## Related bills

- 119-hr-452: Miracle on Ice Congressional Gold Medal Act
- 119-hr-4382: America’s Olympic and Paralympic Games Commemorative Coins Act
- 119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage Act
- 119-hr-979: AM Radio for Every Vehicle Act of 2025
- 119-hr-9877: Health Equity and Accountability Act of 2026
- 119-hr-1628: 761st Tank Battalion Congressional Gold Medal Act

## Sources
- [119-hr-1378 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/1378)

## Related
- [119-hr-452: Miracle on Ice Congressional Gold Medal Act](https://policyrisk.com/legislation/119-hr-452)
- [119-hr-4382: America’s Olympic and Paralympic Games Commemorative Coins Act](https://policyrisk.com/legislation/119-hr-4382)
- [119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage A…](https://policyrisk.com/legislation/119-hr-842)
- [119-hr-979: AM Radio for Every Vehicle Act of 2025](https://policyrisk.com/legislation/119-hr-979)
- [119-hr-9877: Health Equity and Accountability Act of 2026](https://policyrisk.com/legislation/119-hr-9877)
- [119-hr-1628: 761st Tank Battalion Congressional Gold Medal Act](https://policyrisk.com/legislation/119-hr-1628)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-1378 (as of 2026-04-21).