To amend the Internal Revenue Code of 1986 to exclude from gross income any discharge of student loan indebtedness.

Cost and committee reports

Official records Congress.gov attaches to H.R. 5239.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. POCAN, as printed in the Congressional Record (Page H7040):
  Article I, Section 8, Clause 3 The Congress shall have Power . . . To regulate Commerce with foreign Nations, and among the several States, and with the Indian Tribes.
  Source: Congress.gov, record updated January 3, 2025 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  167 characters

  Congress.gov bill record

  H.R. 5239, 113th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/113/hr/5239

  Record last updated by Congress.gov

  January 3, 2025

  PORKER copy retrieved

  September 23, 2026

  Stored copy, SHA-256 of the file

  3c57237eace932d2cedee9b70ec2b4da75b658d527eebb207efaa8eed1f4d238

  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. 5239, 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.