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…
Official title: 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 prod… Show full official titleShow less
Official title: 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.
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Referred to the House Committee on Ways and Means.
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.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 4134: 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.. 112th Congress. Open America. https://openamerica.io/bill/112-HR-4134/
"H.R. 4134: 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.." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-4134/.
H.R. 4134, 112th Cong. (2026), https://openamerica.io/bill/112-HR-4134/.
[H.R. 4134: 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.](https://openamerica.io/bill/112-HR-4134/)