To amend the Internal Revenue Code of 1986 to increase the amount allowed as a deduction for start-up expenditures.

Cost and committee reports

Official records Congress.gov attaches to H.R. 3231.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. MEEHAN, as printed in the Congressional Record (Page H6978):
  This bill is enacted pursuant to Article I, Section 8, Clause 1 of the Constitution of the United States.
  Source: Congress.gov, record updated January 3, 2025 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  105 characters

  Congress.gov bill record

  H.R. 3231, 112th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/112/hr/3231

  Record last updated by Congress.gov

  January 3, 2025

  PORKER copy retrieved

  September 25, 2026

  Stored copy, SHA-256 of the file

  ab360efea0e25c1c6f1140123c1a0eefc18a16cb0395555ea75d7cc947d414e0

  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. 3231, 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.