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 and to transfer a portion of such cover over to the Puerto Rico Conservation Trust Fund.

Cost and committee reports

Official records Congress.gov attaches to H.R. 1786.

• 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. 165, No. 46, March 14, 2019, Page H2747):
  The Congress has the power to enact this legislation pursuant to Article I, Section 8, Clauses 1, 3, and 18 of the U.S. Constitution, which provide as follows: 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; [ . . . ] To regulate Commerce with foreign Nations, and among the several States, and with the Indian Tribes; [ . . . ]--And To make all laws which shall be necessary and proper for carrying into Execution the foregoing Powers, and all other Powers vested by this Constitution…
  Source: Congress.gov, Congressional Record March 14, 2019 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  1,218 characters

  Congress.gov bill record

  H.R. 1786, 116th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/116/hr/1786

  Record last updated by Congress.gov

  December 5, 2025

  PORKER copy retrieved

  September 20, 2026

  Stored copy, SHA-256 of the file

  87f4affed88e97fd034cebc383e3fc19af0cfc62f5985c728ae9647e09b360ed

  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 December 5, 2025). Not every bill gets one.

From the Congress.gov bill record for H.R. 1786, last updated December 5, 2025. PORKER’s copy was retrieved September 20, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.