# 119-s-1986: 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.

119-s-1986, 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., is a 119th Congress bill sponsored by Sen. Cassidy, Bill [R-LA] (R-LA); status introduced; PRIA reads it as touching household money (as of 2025-12-21).

- Canonical: https://policyrisk.com/legislation/119-s-1986
- As of: 2025-12-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-1986
- Congress: 119
- Title: 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.
- Status: introduced
- Introduced: 2025-06-09
- Sponsor: Sen. Cassidy, Bill [R-LA] (R-LA)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2025-12-21

## Summary

**Extends the temporary 'cover‑over' transfer of federal distilled spirits excise taxes to Puerto Rico and the Virgin Islands through January 1, 2032.** Shipments of distilled spirits entered after December 31, 2021 would remain subject to that extended sunset. - Puerto Rico and the U.S. Virgin Islands: Preserves a revenue stream from a share of federal distilled spirits excise taxes for another 10 years, supporting territorial budgets tied to that transfer. - Tax administration: Keeps the existing cover‑over mechanism in place and does not change how the transferred amount is calculated or distributed.

## Provisions PRIA read

- More spirits tax transfers to territories: benefit, low. If enacted, this bill would extend higher transfers of federal distilled spirits excise taxes to Puerto Rico and the U.S. Virgin Islands until January 1, 2032. The change would apply to distilled spirits brought into the United States after December 31, 2021. The bill would keep the current cover-o…

## Related bills

- 119-s-4744: Take Care of America’s Veterans Act
- 119-s-2120: Older Americans Act Reauthorization Act of 2025
- 119-s-2121: SUPPORT for Patients and Communities Reauthorization Act of 2025
- 119-s-5258: PREFERRED Screening Act
- 119-s-4302: Improving IRS Customer Service Act
- 119-s-1941: Cure Hepatitis C Act of 2025

## Sources
- [119-s-1986 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/1986)

## Related
- [119-s-4744: Take Care of America’s Veterans Act](https://policyrisk.com/legislation/119-s-4744)
- [119-s-2120: Older Americans Act Reauthorization Act of 2025](https://policyrisk.com/legislation/119-s-2120)
- [119-s-2121: SUPPORT for Patients and Communities Reauthorization Act of 2025](https://policyrisk.com/legislation/119-s-2121)
- [119-s-5258: PREFERRED Screening Act](https://policyrisk.com/legislation/119-s-5258)
- [119-s-4302: Improving IRS Customer Service Act](https://policyrisk.com/legislation/119-s-4302)
- [119-s-1941: Cure Hepatitis C Act of 2025](https://policyrisk.com/legislation/119-s-1941)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-1986 (as of 2025-12-21).