To amend the Internal Revenue Code of 1986 to temporarily provide the work opportunity tax credit for small businesses hiring unemployed individuals.

Cost and committee reports

Official records Congress.gov attaches to H.R. 1663.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. WEST, as printed in the Congressional Record (Page H2916):
  ``The Constitutional authority of Congress to enact this legislation is provided by Article 1, Section 8 of the United States Constitution, which grants Congress the Power to lay and collect Taxes, Duties, Imposts and excises to, pay the Debts and provide for the common Defence and general Welfare of the United States; but all Duties, Imposts and excises shall be uniform throughout the United States.''
  Source: Congress.gov, record updated February 7, 2024 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  405 characters

  Congress.gov bill record

  H.R. 1663, 112th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/112/hr/1663

  Record last updated by Congress.gov

  February 7, 2024

  PORKER copy retrieved

  September 25, 2026

  Stored copy, SHA-256 of the file

  ca4dff211cd6f2850bcc9e054694af36bd7eaa27d398e672cf891a99cf9a9112

  PORKER shows the statement exactly as printed, with the page markup removed. It is the sponsor’s claim; it is not a legal finding.

Congress.gov’s record for this bill does not list a CBO cost estimate or a committee report (as of February 7, 2024). Not every bill gets one.

From the Congress.gov bill record for H.R. 1663, last updated February 7, 2024. PORKER’s copy was retrieved September 25, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.