To amend the Internal Revenue Code of 1986 to provide that the value of certain historic property shall be determined using an income approach in determining the taxable estate of a decedent.

Cost and committee reports

Official records Congress.gov attaches to H.R. 5982.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. SHULER, as printed in the Congressional Record (Page H3915):
  Congress has the power to enact this legislation pursuant to the following: Article I, Section 8, Clause 1.
  Source: Congress.gov, record updated December 5, 2025 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  107 characters

  Congress.gov bill record

  H.R. 5982, 112th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/112/hr/5982

  Record last updated by Congress.gov

  December 5, 2025

  PORKER copy retrieved

  September 25, 2026

  Stored copy, SHA-256 of the file

  27aa44f707d775031e0d57a564317360adfe0b0e6727a551e8f76d92ec6b46c4

  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 December 5, 2025). Not every bill gets one.

From the Congress.gov bill record for H.R. 5982, last updated December 5, 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.