To amend the Internal Revenue Code of 1986 to modify the cover over of certain distilled spirits taxes.

Cost and committee reports

Official records Congress.gov attaches to H.R. 3146.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mrs. GONZALEZ-COLON, as printed in the Congressional Record (Vol. 169, No. 78, May 9, 2023, Page H2173):
  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 The single subject of this legislation is: To amend the Internal Revenue Code of 1986 to modify the cover over of certain distilled spirits taxes.
  Source: Congress.gov, Congressional Record May 9, 2023 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  516 characters

  Congress.gov bill record

  H.R. 3146, 118th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/118/hr/3146

  Record last updated by Congress.gov

  December 5, 2025

  PORKER copy retrieved

  September 14, 2026

  Stored copy, SHA-256 of the file

  86550691e49a667209673a85d5b09c019dc7a1d8e8ae0a580940f261b9d9fb6b

  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. 3146, last updated December 5, 2025. PORKER’s copy was retrieved September 14, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.