H. R. 4134
IN THE HOUSE OF REPRESENTATIVES
March 5, 2012
Mrs. Black introduced the following bill; which was referred to the Committee on Ways and Means
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.
Facilitating the production of tobacco products for commercial purposes
Subsection (d) of section 5702 of the Internal Revenue Code of 1986 is amended by adding at the end the following new flush sentence:
Such term shall include any person who for commercial purposes makes available for consumer use a machine capable of producing tobacco products. In the case of any such use, such person shall be treated as having removed any such tobacco products so produced.
The amendment made by this section shall apply to articles removed after the date of the enactment of this Act.