Obamacare Marriage Penalty Elimination Act

Cost and committee reports

Official records Congress.gov attaches to H.R. 2306.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. GROTHMAN, as printed in the Congressional Record (Vol. 161, No. 73, May 13, 2015, Page H2959):
  Article I Section VIII Clause I: The Congress shall have the power to lay and collect taxes, duties, imposts and excises, to pay the debts and provide for the common defense and general welfare of the United States; but all duties, imposts and excises shall be uniform throughout the Unites States. Article I Section VII Clause XVIII. 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 May 13, 2015 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  566 characters

  Congress.gov bill record

  H.R. 2306, 114th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/114/hr/2306

  Record last updated by Congress.gov

  August 12, 2025

  PORKER copy retrieved

  September 22, 2026

  Stored copy, SHA-256 of the file

  6abefd49e50c60f85e3278c0ff287156f184a48ba875ca12212ff58987baac12

  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. 2306, 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.