Tanning Tax Repeal Act of 2014

Cost and committee reports

Official records Congress.gov attaches to H.R. 5438.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. GRIMM, as printed in the Congressional Record (Page H7433):
  Sixteenth Amendment Congress shall have power to levy, or repeal, taxes on incomes, from whatever source derived, without apportionment among the several States
  Source: Congress.gov, record updated August 12, 2025 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  160 characters

  Congress.gov bill record

  H.R. 5438, 113th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/113/hr/5438

  Record last updated by Congress.gov

  August 12, 2025

  PORKER copy retrieved

  September 23, 2026

  Stored copy, SHA-256 of the file

  cc3ccb45411349329dd61c76b5c6a8c3756a346f983e23a0c0d2bfcaf974b299

  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 August 12, 2025). Not every bill gets one.

From the Congress.gov bill record for H.R. 5438, last updated August 12, 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.