To amend the Internal Revenue Code of 1986 to extend for 1 year the American Opportunity Tax Credit and the disregard of tax refunds for purposes of Federal, and federally-assisted, programs.

Cost and committee reports

Official records Congress.gov attaches to H.R. 6179.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. DOGGETT, as printed in the Congressional Record (Page H5201):
  Article One, Section 8 and the 16th Amendment of the Constitution.
  Source: Congress.gov, record updated February 7, 2024 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  66 characters

  Congress.gov bill record

  H.R. 6179, 112th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/112/hr/6179

  Record last updated by Congress.gov

  February 7, 2024

  PORKER copy retrieved

  September 25, 2026

  Stored copy, SHA-256 of the file

  4b93f654e4b30898f4dc55c64c5420cfd6dc133978a624d2da1ee0c275242350

  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. 6179, 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.