To amend the Internal Revenue Code of 1986 to exclude from income and employment taxes real property tax abatements for seniors and disabled individuals in exchange for services.

Cost and committee reports

Official records Congress.gov attaches to H.R. 6316.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. FRANK of Massachusetts, as printed in the Congressional Record (Page H5709):
  Clause 3 of section 8 of article I of the Constitution; clause 18 of section 8 of article I of the Constitution; section 5 of Amendment XIV to the Constitution.
  Source: Congress.gov, record updated February 7, 2024 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  160 characters

  Congress.gov bill record

  H.R. 6316, 112th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/112/hr/6316

  Record last updated by Congress.gov

  February 7, 2024

  PORKER copy retrieved

  September 25, 2026

  Stored copy, SHA-256 of the file

  f3d4532f9df1d0164da6a7a508734f86762ed469797ad2e77b1bc19b3c93fb83

  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. 6316, 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.