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

Cost and committee reports

Official records Congress.gov attaches to H.R. 2021.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Miss GONZALEZ-COLON of Puerto Rico, as printed in the Congressional Record (Vol. 163, No. 60, April 6, 2017, Page H2791):
  Article I Section 1 of the U.S. Constitution ``All legislative powers herein granted shall be vested in a congress of the United States, which shall consist of a Senate and House of Representatives''
  Source: Congress.gov, Congressional Record April 6, 2017 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  199 characters

  Congress.gov bill record

  H.R. 2021, 115th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/115/hr/2021

  Record last updated by Congress.gov

  January 3, 2025

  PORKER copy retrieved

  September 21, 2026

  Stored copy, SHA-256 of the file

  3616c8bba9b92680aa397fe7d6d2fb29cf741ba2c9c4dd0f5b4bcf8a1dc5eba6

  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. 2021, last updated January 3, 2025. PORKER’s copy was retrieved September 21, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.