American Opportunity Tax Credit Act of 2015

Cost and committee reports

Official records Congress.gov attaches to H.R. 1260.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. DOGGETT, as printed in the Congressional Record (Vol. 161, No. 37, March 4, 2015, Page H1615):
  Article One, Section 8 and the 16th Amendment of the Constitution.
  Source: Congress.gov, Congressional Record March 4, 2015 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  66 characters

  Congress.gov bill record

  H.R. 1260, 114th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/114/hr/1260

  Record last updated by Congress.gov

  August 12, 2025

  PORKER copy retrieved

  September 22, 2026

  Stored copy, SHA-256 of the file

  ebb71c409e25dbffa336762c84970f1a247c87fccdc9e0ed33610d369f0532ae

  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. 1260, last updated August 12, 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.