To amend the Internal Revenue Code of 1986 to provide an appeal process for designation as qualified census tracts and difficult development areas under the low-income housing credit.

Cost and committee reports

Official records Congress.gov attaches to H.R. 5198.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. PETE P. GALLEGO, as printed in the Congressional Record (Page H6859):
  Section 8 of Article I of the United States Constitution.
  Source: Congress.gov, record updated January 3, 2025 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  57 characters

  Congress.gov bill record

  H.R. 5198, 113th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/113/hr/5198

  Record last updated by Congress.gov

  January 3, 2025

  PORKER copy retrieved

  September 23, 2026

  Stored copy, SHA-256 of the file

  574744a69f0775ad7a53bfb75d6a3633a84b4c8d927fbf316f5f4dcf42a0a058

  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 January 3, 2025). Not every bill gets one.

From the Congress.gov bill record for H.R. 5198, last updated January 3, 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.