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

Cost and committee reports

Official records Congress.gov attaches to H.R. 1378.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. ESTES, as printed in the Congressional Record (Vol. 171, No. 31, February 14, 2025, Page H715):
  Article I, Section 8, Clause 1: 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;
  Source: Congress.gov, Congressional Record February 14, 2025 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  293 characters

  Congress.gov bill record

  H.R. 1378, 119th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/119/hr/1378

  Record last updated by Congress.gov

  December 5, 2025

  PORKER copy retrieved

  September 13, 2026

  Stored copy, SHA-256 of the file

  94ed6b354821757b4e7f246d14593d778af0e68ae7a054ee5d7b999db6bbf5a1

  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. 1378, last updated December 5, 2025. PORKER’s copy was retrieved September 13, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.