Fair Treatment for All Gifts Act

Cost and committee reports

Official records Congress.gov attaches to H.R. 1104.

• CBO cost estimateThe Congressional Budget Office published “H.R. 1104, Fair Treatment for All Gifts Act” on April 8, 2015. CBO’s description reads “As ordered reported by the House Committee on Ways and Means on March 25, 2015”.
  Read the CBO estimate ↗Source: Congressional Budget Office, April 8, 2015 ↗

  Evidence

  Field in the Congress.gov record

  cboCostEstimates

  CBO publication

  https://www.cbo.gov/publication/50099

  CBO publication date

  April 8, 2015

  Congress.gov bill record

  H.R. 1104, 114th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/114/hr/1104

  Record last updated by Congress.gov

  December 5, 2025

  PORKER copy retrieved

  September 22, 2026

  Stored copy, SHA-256 of the file

  cba799de140eb2187ff12051d3f250911e5d285ee5f1821343926807e65c528d

• 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. 114-64 ↗. The Congress.gov committee record lists a “Reported By” entry for the Ways and Means Committee on April 13, 2015.
  Source: Congress.gov, reported April 13, 2015 ↗

  Evidence

  Field in the Congress.gov record

  committeeReports

  Report API records

  https://api.congress.gov/v3/committee-report/114/HRPT/64

  Congress.gov bill record

  H.R. 1104, 114th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/114/hr/1104

  Record last updated by Congress.gov

  December 5, 2025

  PORKER copy retrieved

  September 22, 2026

  Stored copy, SHA-256 of the file

  cba799de140eb2187ff12051d3f250911e5d285ee5f1821343926807e65c528d

  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. ROSKAM, as printed in the Congressional Record (Vol. 161, No. 33, February 26, 2015, Page H1371):
  Article I, Section 8, Clause 18, which states that ``The Congress shall have Power To make all Laws which shall be necessary and proper for carrying into Execution the foregoing Powers, and all other Powers vested by the Constitution in the Government of the United States, or in any Department or Officer thereof.''
  Source: Congress.gov, Congressional Record February 26, 2015 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  316 characters

  Congress.gov bill record

  H.R. 1104, 114th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/114/hr/1104

  Record last updated by Congress.gov

  December 5, 2025

  PORKER copy retrieved

  September 22, 2026

  Stored copy, SHA-256 of the file

  cba799de140eb2187ff12051d3f250911e5d285ee5f1821343926807e65c528d

  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. 1104, last updated December 5, 2025. PORKER’s copy was retrieved September 22, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.