H.R. 4642 · 117th Congress · 2021–2022
To amend the Internal Revenue Code of 1986 to repeal the limitation on the cover over of distilled spirits taxes to Puerto Rico and the Virgin Islands, and for other purposes.
H.R. 4642 in the 117th Congress (2021–2022) was introduced on Jul 22, 2021, sponsored by Jenniffer González-Colón with 30 co-sponsors.
During the 117th Congress (2021–2022), Joe Biden was president, and Democrats held the House majority and Republicans the Senate majority.
- Status
- Introduced
- Introduced
- Jul 22, 2021
- Co-sponsors
- 30
- Policy area
- Taxation
What it does
This bill repeals the limitation on the amount of distilled spirits excise tax covered over (paid) to the treasuries of the U.S. Virgin Islands and the Commonwealth of Puerto Rico. The bill requires certain amounts of the excise tax paid to the treasury of Puerto Rico to be transferred to the Puerto Rico Conservation Trust Fund.
Summary by the nonpartisan Congressional Research Service.
Sponsor
Jenniffer González-Colón (R-PR). Co-sponsors: 24 Democrats, 6 Republicans.
Where it stands
- IntroducedJul 22, 2021
- Passed the House—
- Passed the Senate—
- Sent to the President—
- Became law—
Latest action: Referred to the House Committee on Ways and Means. (Jul 22, 2021)
Other Taxation bills in the 117th Congress
- H.R. 95: Hearing Protection Act
- H.R. 613: SALT Deductibility Act
- S. 749: American Innovation and Jobs Act
- H.R. 889: Education Freedom Scholarships and Opportunity Act
- H.R. 894: No Tax Breaks for Sanctuary Cities Act
- H.R. 1219: ABLE Age Adjustment Act
- H.R. 1346: Hospitality and Commerce Job Recovery Act of 2021
- H.R. 1381: Main Street Tax Certainty Act
- H.R. 1712: Death Tax Repeal Act
- S. 1777: Don't Weaponize the IRS Act
Committees
More
From GovInfo bill records, Congressional Research Service summaries, Voteview roll calls and lobbying reports.
Cite or embed this page
Capitol Receipts, “H.R. 4642 (117th Congress): To amend the Internal Revenue Code of…,” https://www.capitolreceipts.com/bill/117-hr-4642/to-amend-the-internal-revenue-code-of-1986-to (accessed 2026-10-17).