“Paragraph (1) of section 7652(f) is amended to read as follows: "(1) $13.25, or".”
The section rewrites paragraph (1) of section 7652(f) of the Internal Revenue Code of 1986 so that it reads $13.25. That provision is not indexed here, so what the figure caps cannot be checked against anything on this site.
What the document actually says
“Paragraph (1) of section 7652(f) is amended to read as follows: "(1) $13.25, or".”
That sentence, in plain words
One paragraph is rewritten. It now reads $13.25.
What this is about
The figure sits in a cap on spirits tax paid over. What it caps is not recorded here. The tax code is not indexed on this site.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
The document says “shall apply”Who acts: Secretary of the TreasuryHow: statuteSec. 70427 in the PDF
What the document says
“The amendment made by this section shall apply to distilled spirits brought into the United States after December 31, 2025.”
The section applies its amendment to distilled spirits brought into the United States after December 31, 2025.
What the document actually says
“The amendment made by this section shall apply to distilled spirits brought into the United States after December 31, 2025.”
That sentence, in plain words
The change reaches spirits brought in after December 31, 2025. Older ones are left out. The date is fixed.
What this is about
Spirits brought in before then are not touched. The old figure still holds for them. The date is fixed in the law.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
Both things the section does: rewrite the dollar figure, and fix the effective date.
Nothing in the section is left out. It has two subsections and each is recorded.
The section works by amending section 7652(f) of the Internal Revenue Code of 1986, which is not indexed here, so what the figure caps cannot be checked against anything on this site.
