To amend the Internal Revenue Code of 1986 to repeal the limitation on the amount of distilled spirits taxes covered over to the Virgin Islands and Puerto Rico.

Cost and committee reports

Official records Congress.gov attaches to H.R. 2117.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Ms. PLASKETT, as printed in the Congressional Record (Vol. 161, No. 63, April 29, 2015, Page H2655):
  Article 1, Section 8, Clause 3 (Interstate Commerce Clause) Article 4, Section 3, Clause 2 (Territories Clause) Article 1, Section 8, Clause 18 (Necessary and Proper Clause)
  Source: Congress.gov, Congressional Record April 29, 2015 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  173 characters

  Congress.gov bill record

  H.R. 2117, 114th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/114/hr/2117

  Record last updated by Congress.gov

  April 7, 2025

  PORKER copy retrieved

  September 22, 2026

  Stored copy, SHA-256 of the file

  08730b4d0a2b6eadbd5853db1df30f5d2722a0b67631c7d9f5744b4556f17fd6

  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 April 7, 2025). Not every bill gets one.

From the Congress.gov bill record for H.R. 2117, last updated April 7, 2025. PORKER’s copy was retrieved September 22, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.