To amend the Internal Revenue Code of 1986 to permit Indian tribal governments to be shareholders of S corporations.

Cost and committee reports

Official records Congress.gov attaches to H.R. 2626.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. LUCAS, as printed in the Congressional Record (Vol. 161, No. 88, June 3, 2015, Page H3878):
  Article 1, Section 8, Clause 3 Article 1, Section 8, Clause 1
  Source: Congress.gov, Congressional Record June 3, 2015 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  61 characters

  Congress.gov bill record

  H.R. 2626, 114th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/114/hr/2626

  Record last updated by Congress.gov

  January 3, 2025

  PORKER copy retrieved

  September 22, 2026

  Stored copy, SHA-256 of the file

  3f54db25a6423450ebc3190bcad037a8bc71912924a06dbf2abb498449b36b31

  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. 2626, last updated January 3, 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.