To amend the Internal Revenue Code of 1986 to exclude from gross income amounts received for services by a student at a work-college.

Cost and committee reports

Official records Congress.gov attaches to H.R. 2478.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. ROSKAM, as printed in the Congressional Record (Page H4794):
  Congress has the power to enact this legislation pursuant to Article I, Section 8, which states ``The Congress shall have Power To lay and collect Taxes,'' and Article I, Section 7, which states ``All Bills for raising Revenue shall originate in the House of Representatives.''
  Source: Congress.gov, record updated January 3, 2025 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  277 characters

  Congress.gov bill record

  H.R. 2478, 112th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/112/hr/2478

  Record last updated by Congress.gov

  January 3, 2025

  PORKER copy retrieved

  September 25, 2026

  Stored copy, SHA-256 of the file

  0d47baf9963991c955615544c30992bd17a60431a4d73d443602b7eea9eb323c

  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 January 3, 2025). Not every bill gets one.

From the Congress.gov bill record for H.R. 2478, last updated January 3, 2025. PORKER’s copy was retrieved September 25, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.