[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[S. 3577 Introduced in Senate (IS)]

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116th CONGRESS
  2d Session
                                S. 3577

 To amend the Internal Revenue Code of 1986 to provide a tax exemption 
             for distilled spirits used for hand sanitizer.


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                   IN THE SENATE OF THE UNITED STATES

                             March 24, 2020

Mr. Peters (for himself, Mr. Blunt, and Mrs. Blackburn) introduced the 
 following bill; which was read twice and referred to the Committee on 
                                Finance

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to provide a tax exemption 
             for distilled spirits used for hand sanitizer.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. EXEMPTION FROM EXCISE TAX FOR ALCOHOL USED TO PRODUCE HAND 
              SANITIZER.

    (a) In General.--Section 5214(a) of the Internal Revenue Code of 
1986 is amended--
            (1) in paragraph (13), by striking the period at the end 
        and inserting ``; or'', and
            (2) by adding at the end the following new paragraph:
            ``(14) free of tax for use in hand sanitizer.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to distilled spirits removed after February 15, 2020.
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