Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. C, sec. 70427 (as amended)
PERMANENT INCREASE IN LIMITATION ON COVER OVER OF TAX ON DISTILLED SPIRITS.
SEC. 70427. PERMANENT INCREASE IN LIMITATION ON COVER OVER OF TAX ON DISTILLED SPIRITS.
(a) In General.—Paragraph (1) of section 7652(f) is amended to read as follows:
“(1) $13.25, or”
.
(b) [26 U.S.C. 7652 note] Effective Date.—The amendment made by this section shall apply to distilled spirits brought into the United States after December 31, 2025.
- Cross-references to the US Code
- 26 U.S.C. 7652 note