To amend the Internal Revenue Code of 1986 to include vaccines against seasonal influenza within the definition of taxable vaccines.

Cost and committee reports

Official records Congress.gov attaches to H.R. 475.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. GERLACH, as printed in the Congressional Record (Page H343):
  The Congress enacts this bill pursuant to Clause 1 of Section 8 of Article I of the United States Constitution.
  Source: Congress.gov, record updated December 5, 2025 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  111 characters

  Congress.gov bill record

  H.R. 475, 113th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/113/hr/475

  Record last updated by Congress.gov

  December 5, 2025

  PORKER copy retrieved

  September 23, 2026

  Stored copy, SHA-256 of the file

  d90ba536a05dd382ab605b9d358e7fa51c33e8f5972c6647b0dc77c63a98a5b3

  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. 475, last updated December 5, 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.