Bill Summary
This bill aims to amend the Internal Revenue Code in order to exempt distilled spirits plants from the requirement to denature their products when producing hand sanitizer to combat COVID-19. Denaturing is the process of adding a substance to a product to make it unfit for human consumption. This bill would allow distilled spirits plants to produce hand sanitizer without the need to denature it according to the guidelines set by the Food and Drug Administration. The amendment would be retroactive to the CARES Act, which was passed in response to the COVID-19 pandemic.
Possible Impacts
1. The legislation could potentially increase the availability of hand sanitizer for people during the COVID-19 pandemic as it exempts distilled spirits plants from denaturing requirements. This could make it easier for people to access and use hand sanitizer to help prevent the spread of the virus.
2. It could also lead to an increase in profits for distilled spirits plants as they can now produce hand sanitizer without having to denature their spirits. This could potentially create job opportunities and boost the economy.
3. The exemption from denaturing requirements could also have an impact on public health as hand sanitizer produced with denatured spirits could potentially be harmful if ingested. This legislation could help eliminate potential health risks associated with the use of hand sanitizer.
[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[S. 3618 Introduced in Senate (IS)]
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116th CONGRESS
2d Session
S. 3618
To amend the Internal Revenue Code of 1986 to exempt distilled spirits
plants from denaturing requirements with respect to hand sanitizer
produced to help combat COVID-19.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
May 6, 2020
Mr. Paul 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 exempt distilled spirits
plants from denaturing requirements with respect to hand sanitizer
produced to help combat COVID-19.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. EXEMPTION FROM DENATURING REQUIREMENTS FOR PRODUCTION OF
HAND SANITIZER TO HELP ELIMINATE COVID-19.
(a) In General.--Paragraph (14) of section 5214(a) of the Internal
Revenue Code of 1986, as added by section 2308 of the CARES Act (Public
Law 116-136), is amended by inserting ``(without regard to any
requirement or obligation contained in such guidance relating to
denaturing of such spirits)'' after ``Food and Drug Administration''.
(b) Effective Date.--The amendment made by this section shall apply
as if included in section 2308 of division A of the CARES Act.
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