S Corporation Permanent Tax Relief Act of 2014

Cost and committee reports

Official records Congress.gov attaches to H.R. 4453.

• CBO cost estimateThe Congressional Budget Office published “H.R. 4453, Permanent S Corporation Built-in Gains Recognition Period Act of 2014” on May 2, 2014. CBO’s description reads “As ordered reported by the House Committee on Ways and Means on April 29, 2014”.
  Read the CBO estimate ↗Source: Congressional Budget Office, May 2, 2014 ↗

  Evidence

  Field in the Congress.gov record

  cboCostEstimates

  CBO publication

  https://www.cbo.gov/publication/45322

  CBO publication date

  May 2, 2014

  Congress.gov bill record

  H.R. 4453, 113th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/113/hr/4453

  Record last updated by Congress.gov

  April 7, 2025

  PORKER copy retrieved

  September 23, 2026

  Stored copy, SHA-256 of the file

  d394ceaa5066ca5aa97059a018a5a0657ea47c5fe948b3591811cfa57b23b6ba

• PORKER links to the estimate and does not repeat its dollar figures. Each estimate is for the version of the bill its description names; the bill may have changed since.

• Committee reportCongress.gov lists 1 committee report for this bill: H. Rept. 113-429 ↗. The Congress.gov committee record lists a “Reported By” entry for the Ways and Means Committee on May 2, 2014.
  Source: Congress.gov, reported May 2, 2014 ↗

  Evidence

  Field in the Congress.gov record

  committeeReports

  Report API records

  https://api.congress.gov/v3/committee-report/113/HRPT/429

  Congress.gov bill record

  H.R. 4453, 113th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/113/hr/4453

  Record last updated by Congress.gov

  April 7, 2025

  PORKER copy retrieved

  September 23, 2026

  Stored copy, SHA-256 of the file

  d394ceaa5066ca5aa97059a018a5a0657ea47c5fe948b3591811cfa57b23b6ba

  A committee report is the committee’s own explanation of the bill. PORKER lists it and links to it; reading it is up to you.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. REICHERT, as printed in the Congressional Record (Page H3197):
  Pursuant to Clause 1 of Section 8 of Article I of the United States Constitution and Amendment XVI of the United States Constitution
  Source: Congress.gov, record updated April 7, 2025 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  132 characters

  Congress.gov bill record

  H.R. 4453, 113th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/113/hr/4453

  Record last updated by Congress.gov

  April 7, 2025

  PORKER copy retrieved

  September 23, 2026

  Stored copy, SHA-256 of the file

  d394ceaa5066ca5aa97059a018a5a0657ea47c5fe948b3591811cfa57b23b6ba

  PORKER shows the statement exactly as printed, with the page markup removed. It is the sponsor’s claim; it is not a legal finding.

From the Congress.gov bill record for H.R. 4453, last updated April 7, 2025. PORKER’s copy was retrieved September 23, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.