To amend the Internal Revenue Code of 1986 to extend bond authority for those empowerment and enterprise zones with unused bond limitation at the end of 2011.

Cost and committee reports

Official records Congress.gov attaches to H.R. 3478.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. GONZALEZ, as printed in the Congressional Record (Page H7891):
  Article 1, Section 8, Clause 1 Article 1, Section, 8, Clause 18 16th Amendment
  Source: Congress.gov, record updated February 7, 2024 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  78 characters

  Congress.gov bill record

  H.R. 3478, 112th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/112/hr/3478

  Record last updated by Congress.gov

  February 7, 2024

  PORKER copy retrieved

  September 25, 2026

  Stored copy, SHA-256 of the file

  e1d2979211ecda74d6e9408dee2557fd9c2fbd935e0746e1880440a0fa2e13c6

  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. 3478, 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.