To amend the Internal Revenue Code of 1986 to extend the temporary increase in limitation on the cover over of distilled spirits taxes to Puerto Rico and the Virgin Islands.

Latest action

Referred to the House Committee on Ways and Means.

Raw JSON

{
  "type": "HR",
  "title": "To amend the Internal Revenue Code of 1986 to extend the temporary increase in limitation on the cover over of distilled spirits taxes to Puerto Rico and the Virgin Islands.",
  "number": "1378",
  "titles": {
    "url": "https://api.congress.gov/v3/bill/119/hr/1378/titles?format=json",
    "count": 2
  },
  "actions": {
    "url": "https://api.congress.gov/v3/bill/119/hr/1378/actions?format=json",
    "count": 3
  },
  "congress": 119,
  "sponsors": [
    {
      "url": "https://api.congress.gov/v3/member/E000298?format=json",
      "party": "R",
      "state": "KS",
      "district": 4,
      "fullName": "Rep. Estes, Ron [R-KS-4]",
      "lastName": "Estes",
      "firstName": "Ron",
      "bioguideId": "E000298",
      "isByRequest": "N"
    }
  ],
  "subjects": {
    "url": "https://api.congress.gov/v3/bill/119/hr/1378/subjects?format=json",
    "count": 1
  },
  "committees": {
    "url": "https://api.congress.gov/v3/bill/119/hr/1378/committees?format=json",
    "count": 1
  },
  "cosponsors": {
    "url": "https://api.congress.gov/v3/bill/119/hr/1378/cosponsors?format=json",
    "count": 25,
    "countIncludingWithdrawnCosponsors": 25
  },
  "policyArea": {
    "name": "Taxation"
  },
  "updateDate": "2025-12-05T22:02:45Z",
  "latestAction": {
    "text": "Referred to the House Committee on Ways and Means.",
    "actionDate": "2025-02-14"
  },
  "relatedBills": {
    "url": "https://api.congress.gov/v3/bill/119/hr/1378/relatedbills?format=json",
    "count": 1
  },
  "textVersions": {
    "url": "https://api.congress.gov/v3/bill/119/hr/1378/text?format=json",
    "count": 1
  },
  "originChamber": "House",
  "introducedDate": "2025-02-14",
  "legislationUrl": "https://www.congress.gov/bill/119th-congress/house-bill/1378",
  "originChamberCode": "H",
  "updateDateIncludingText": "2025-12-05T22:02:45Z",
  "constitutionalAuthorityStatementText": "<pre>\n[Congressional Record Volume 171, Number 31 (Friday, February 14, 2025)]\n[House]\nFrom the Congressional Record Online through the Government Publishing Office [<a href=\"https://www.gpo.gov\">www.gpo.gov</a>]\nBy Mr. ESTES:\nH.R. 1378.\nCongress has the power to enact this legislation pursuant\nto the following:\nArticle I, Section 8, Clause 1: The Congress shall have\nPower To lay and collect Taxes, Duties, Imposts and Excises,\nto pay the Debts and provide for the common Defence and\ngeneral Welfare of the United States; but all Duties, Imposts\nand Excises shall be uniform throughout the United States;\n[Page H715]\n</pre>"
}