To amend the Internal Revenue Code of 1986 to exclude payments received under the Work Colleges Program from gross income, including payments made from institutional funds.

Cost and committee reports

Official records Congress.gov attaches to H.R. 3409.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. SMITH of Missouri, as printed in the Congressional Record (Vol. 161, No. 121, July 29, 2015, Page H5774):
  Congress has the power to enact this legislation pursuant to Article I, Section 8, which states ``The Congress shall have Power To lay and collect Taxes,'' and Article I, Section 7, which states ``All Bills for raising Revenue shall originate in the House of Representatives.''
  Source: Congress.gov, Congressional Record July 29, 2015 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  277 characters

  Congress.gov bill record

  H.R. 3409, 114th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/114/hr/3409

  Record last updated by Congress.gov

  December 5, 2025

  PORKER copy retrieved

  September 22, 2026

  Stored copy, SHA-256 of the file

  b1b518415e672a33c0baa1faedc36bed521c48991f99cf0d6d95633144509581

  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 December 5, 2025). Not every bill gets one.

From the Congress.gov bill record for H.R. 3409, 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.