To amend the Internal Revenue Code of 1986 to make the credit for research activities permanent and to provide an increase in such credit for taxpayers whose gross receipts are predominantly from domestic production activities.

Cost and committee reports

Official records Congress.gov attaches to H.R. 871.

• 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 H1524):
  Article I, Section 8. Clause 1: The Congress shall have Power to lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States.
  Source: Congress.gov, record updated November 28, 2025 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  293 characters

  Congress.gov bill record

  H.R. 871, 112th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/112/hr/871

  Record last updated by Congress.gov

  November 28, 2025

  PORKER copy retrieved

  September 25, 2026

  Stored copy, SHA-256 of the file

  0806c5b8aa005d99adc5223aa3be2810bc2cfe66047c8522db9b0b0bb8a378ae

  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 November 28, 2025). Not every bill gets one.

From the Congress.gov bill record for H.R. 871, last updated November 28, 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.