HR 4134 · 112th Congress · Taxation
To amend the Internal Revenue Code of 1986 to clarify that any person who, for a commercial purpose, makes available for consumer use a machine capable of producing tobacco products, is a manufacturer of tobacco products.
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to the House Committee on Ways and Means.(2012-03-05)
Plain Language Summary
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Amends the Internal Revenue Code to include within the definition of "manufacturer of tobacco products," for excise tax purposes, any person who for commercial purposes makes available for consumer use a machine capable of producing tobacco products.…
Summarized by Claude AI · Non-partisan · For informational purposes only
Cosponsors (20)
9 Democrats11 Republicans