To amend the Internal Revenue Code of 1986 to make permanent the rule treating certain farming business machinery and equipment as 5-year property.

Cost and committee reports

Official records Congress.gov attaches to H.R. 1747.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. HERGER, as printed in the Congressional Record (Page H3110):
  Article I, Section 8, Clause 1.
  Source: Congress.gov, record updated February 7, 2024 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  31 characters

  Congress.gov bill record

  H.R. 1747, 112th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/112/hr/1747

  Record last updated by Congress.gov

  February 7, 2024

  PORKER copy retrieved

  September 25, 2026

  Stored copy, SHA-256 of the file

  a65a8cf3960b584115e3d670de321ef779e7f80ec7867a0171d416c378cd1dfe

  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. 1747, 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.