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

Cost and committee reports

Official records Congress.gov attaches to H.R. 4642.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Miss GONZALEZ-COLON, as printed in the Congressional Record (Vol. 167, No. 129, July 22, 2021, Page H3845):
  The Congress has the power to enact this legislation pursuant to Article I, Section 8, Clauses 1 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 Defense and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States; [. . .]--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 in the Government of the United States, or in any Department or Officer thereof. Moreover, the Congress has the…
  Source: Congress.gov, Congressional Record July 22, 2021 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  1,101 characters

  Congress.gov bill record

  H.R. 4642, 117th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/117/hr/4642

  Record last updated by Congress.gov

  January 3, 2025

  PORKER copy retrieved

  September 16, 2026

  Stored copy, SHA-256 of the file

  cad56b99aa64527938b712c6cc936fe60bb2c51b3437093ab65ea398055026eb

  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. 4642, last updated January 3, 2025. PORKER’s copy was retrieved September 16, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.