To amend the Internal Revenue Code of 1986 to clarify that any person who, for a commercial purpose, makes available for consumer use a machine capable of producing tobacco products, is a manufacturer of tobacco products.

Cost and committee reports

Official records Congress.gov attaches to H.R. 4134.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mrs. BLACK, as printed in the Congressional Record (Page H1153):
  This bill is enacted pursuant to the power granted to Congress under Article I, Section 8, Clause 1 of the United States Constitution; whereby the Congress shall have Power to lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States. Furthermore, this bill makes specific changes to existing law, in accordance with Article I, Section 8, Clause 3 of the United States Constitution; whereby the Congress shall have Power . . . To regulate Commerce with foreign Nations, and among the several States, and with the Indian Tribes.
  Source: Congress.gov, record updated January 3, 2025 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  697 characters

  Congress.gov bill record

  H.R. 4134, 112th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/112/hr/4134

  Record last updated by Congress.gov

  January 3, 2025

  PORKER copy retrieved

  September 25, 2026

  Stored copy, SHA-256 of the file

  333dc14b120142478e56f0f94e9b4ffe7f18e1d1686c2cdc19bcca0b7d1e6e2b

  PORKER shows the statement exactly as printed, with the page markup removed. It is the sponsor’s claim; it is not a legal finding.

Congress.gov’s record for this bill does not list a CBO cost estimate or a committee report (as of January 3, 2025). Not every bill gets one.

From the Congress.gov bill record for H.R. 4134, last updated January 3, 2025. PORKER’s copy was retrieved September 25, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.