,i  #aah? ,,congress  #a/ ,session  ,h4 
,r4 #cadf  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,may #i1 #bjbc ,mrs4  
,gonzlez-,coln 7= h]self & ,ms4         
,plaskett7 introduc$ ! foll[+ bill2 :i* 
0 ref]r$ to ! ,committee on ,ways &     
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to modify ! cov]  
ov] ( c]ta9 di/ill$ spirits taxes4  #a4 
,cov] ov] ( c]ta9 di/ill$ spirits taxes 
7a7 ,repeal ( limitation on cov] ov] (  
di/ill$ spirits taxes to ,pu]to ,rico & 
,virg9 ,isl&s  7#a7 ,9 g5]al ,section   
#gfeb ( ! ,int]nal ,rev5ue ,code ( #aihf
 is am5d$ by /rik+ subsection 7f74  7#b7
 ,con=m+ am5dm5t ,section #gfeb7;g77#a7 
( su* ,code is am5d$--  7,a7 by /rik+   
subp>agraph 7,b71 &  7,b7 by /rik+ z    
if-- & all t foll[s ?r\gh ! use & tax & 
ins]t+ z if ! use & tax4  7#c7          
,effective date ,! am5dm5ts made by ?is 
subsection %all apply to di/ill$ spirits
 br\ght into ! ,unit$ ,/ates aft]       
,decemb] #ca1 #bjba4  7b7 ,requir$      
transf] to ,pu]to ,rico ,cons]vation    

,tru/ ,fund ( portion ( ,pu]to ,rico rum
 cov] ov]  7#a7 ,9 g5]al ,section       
#gfeb7;a7 ( ! ,int]nal ,rev5ue ,code (  
#aihf is am5d$ by add+ at ! end ! foll[+
 new p>agraph3  7#d7 ,requir$ transf] to
 ,pu]to ,rico cons]vation tru/ fund (   
portion ( rum taxes cov]$ ov]  7,a7 ,9  
g5]al ,f any taxes collect$ on rum      
transport$ to ! ,unit$ ,/ates t are     
cov]$ into ! treasury ( ,pu]to ,rico "u 
p>agraph 7#c7 at a rate equal to or     
great] ?an #aj4ej p] pro( gallon1 ,pu]to
 ,rico %all transf] to ! ,pu]to ,rico   
,cons]vation ,tru/ ,fund an am\nt p]    
pro( gallon equal to or great] ?an #a_/f
 ( ! diff]5ce betwe5 #aj4ej & ! rate1 n 
to exce$ #ac4be1 at :i* su* taxes are   
cov]$ into su* treasury4 ,pu]to ,rico's 
obligations "u ?is p>agraph %all n      
modify or impair paym5t priorities      
e/abli%$ "u ,pu]to ,rico law & 9 effect 
on ,decemb] #ca1 #bjbb4  7,b7 ,pu]to    
,rico cons]vation tru/ fund ,= purposes 
( ?is section1 ! t]m ,pu]to ,rico       
,cons]vation ,tru/ ,fund means ! fund   

:i*--  7i7 0 e/abli%$ pursuant to a     
,memor&um ( ,und]/&+ betwe5 ! ,unit$    
,/ates ,dep>tm5t ( ! ,int]ior & !       
,commonweal? ( ,pu]to ,rico1 dat$       
,decemb] #bd1 #aifh1 &  7ii7 provides = 
! cons]vation ( natural areas 9 ,pu]to  
,rico1 includ+ ?r\gh su/a9able          
agriculture ef=ts & ! re=e/ation &      
re/oration ( ,pu]to ,rico's natural     
habitats4  4  7#b7 ,cov] ov] det]m9$ )\t
 reg>d to c]ta9 rate r$uctions ,section 
#gfeb7;i7 ( su* ,code1 z am5d$ by       
subsection 7c71 is am5d$ by ins]t+      
7a77#d71 aft] 7a77#c714  7#c7 ,effective
 date ,! am5dm5ts made by ?is subsection
 %all apply to articles conta9+ di/ill$ 
spirits br\ght into ! ,unit$ ,/ates aft]
 ,decemb] #ca1 #bjba4  7c7 ,retroactive 
application ( rules relat+ to           
det]m9ation ( cov] ov] ,not)/&+ section 
#ajg7;a77#c7 ( division ,,ee ( ,public  
,law #aaf-bfj-- 7#a7 ! am5dm5ts made    
section #ajg7;a77#b77;,a7 !re( %all take
 effect z if includ$ 9 section #achjg ( 
,public ,law #aae-ig1 &  7#b7 ! am5dm5ts

 made by section #ajg7;a77#b77;,b7 !re( 
%all take effect z if includ$ 9 section 
#daajb ( ,public ,law #aae-abc4