[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4134 Introduced in House (IH)]

112th CONGRESS
  2d Session
                                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.


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                    IN THE HOUSE OF REPRESENTATIVES

                             March 5, 2012

  Mrs. Black introduced the following bill; which was referred to the 
                      Committee on Ways and Means

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                                 A BILL


 
 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.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. FACILITATING THE PRODUCTION OF TOBACCO PRODUCTS FOR 
              COMMERCIAL PURPOSES.

    (a) In General.--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.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to articles removed after the date of the enactment of this Act.
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