Sec. 2308. TEMPORARY EXCEPTION FROM EXCISE TAX FOR ALCOHOL USED TO PRODUCE HAND SANITIZER
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## SEC. 2308 TEMPORARY EXCEPTION 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) > > with respect to distilled spirits removed after December 31, 2019, and before January 1, 2021, free of tax for use in or contained in hand sanitizer produced and distributed in a manner consistent with any guidance issued by the Food and Drug Administration that is related to the outbreak of virus SARS-CoV-2 or coronavirus disease 2019 (COVID-19).” > . ###
(b)Effective Date **[**[26 U.S.C. 5214 note](/us/usc/t26/s5214)**]** The amendments made by this section shall apply to distilled spirits removed after December 31, 2019. ###
(c)Application of Other Laws **[**[26 U.S.C. 5214 note](/us/usc/t26/s5214)**]** Any distilled spirits or product described in paragraph
(14)of section 5214(a) of the Internal Revenue Code of 1986 (as added by this section) shall not be subject to any requirements related to labeling or bulk sales under— ####
(1)section 105 or 106 of the Federal Alcohol Administration Act (27 U.S.C. 205, 206); or ####
(2)section 204 of the Alcoholic Beverage Labeling Act of 1988 (27 U.S.C. 215). # TITLE III SUPPORTING AMERICA’S HEALTH CARE SYSTEM IN THE FIGHT AGAINST THE CORONAVIRUS ## Subtitle A Health Provisions
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Sec. 2308
TEMPORARY EXCEPTION FROM EXCISE TAX FOR ALCOHOL USED TO PRODUCE HAND SANITIZER
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