To amend the Internal Revenue Code of 1986 to clarify the treatment of certain retirement plan contributions picked up by governmental employers.

Cost and committee reports

Official records Congress.gov attaches to H.R. 2934.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Ms. LORETTA SANCHEZ of California, as printed in the Congressional Record (Page H6182):
  Section 8 of Article I: The Congress shall have power to lay and collect taxes, duties, imposts and excises, to pay the debts and provide for the common defense and general welfare of the United States; but all duties, imposts and excises shall be uniform throughout the United States; Amendment XVI: The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several states, and without regard to any census or enumeration.
  Source: Congress.gov, record updated January 3, 2025 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  494 characters

  Congress.gov bill record

  H.R. 2934, 112th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/112/hr/2934

  Record last updated by Congress.gov

  January 3, 2025

  PORKER copy retrieved

  September 25, 2026

  Stored copy, SHA-256 of the file

  6516277d3fd1cb8e3f445bd496eb19d860967a34e863803369c746e2a9a6afcb

  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. 2934, 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.