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United States · Bill · HR

H.R. 4134 (112th)

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.

referredUnited States· United States Congress· EN

Introduced

5 March 2012

Last action

Status

Referred to the House Committee on Ways and Means.

Sponsors

Subjects

Discovery layer

Source updated

3 January 2025

Summary

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.

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Versions

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Documents

3 official files

Introduced in House (text)

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Sources

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