Small Distillery Excise Tax Act of 2011

Cost and committee reports

Official records Congress.gov attaches to H.R. 777.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. HINCHEY, as printed in the Congressional Record (Page H1179):
  CONSTITUTIONAL AUTHORITY STATEMENT To accompany: The Small Distillery Excise Tax Act of 2011 Pursuant to clause 7 of Rule XII of the Rules of the House of Representatives, the following statement is submitted regarding the specific powers granted to Congress in the Constitution to enact the accompanying bill or joint resolution. Article 1--The Legislative Branch, Section 8--Powers of Congress: 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.
  Source: Congress.gov, record updated August 14, 2025 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  658 characters

  Congress.gov bill record

  H.R. 777, 112th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/112/hr/777

  Record last updated by Congress.gov

  August 14, 2025

  PORKER copy retrieved

  September 25, 2026

  Stored copy, SHA-256 of the file

  adf7f681166150c1590bcf95ff337bd0f30d54e33b122893d371df259b3f8878

  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 August 14, 2025). Not every bill gets one.

From the Congress.gov bill record for H.R. 777, last updated August 14, 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.