To amend the Internal Revenue Code of 1986 for purposes of the tax on private foundation excess business holdings to treat as outstanding any employee-owned stock purchased by a business enterprise pursuant to certain employee stock ownership retirement plans.

Cost and committee reports

Official records Congress.gov attaches to H.R. 2293.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. HOLDING, as printed in the Congressional Record (Vol. 163, No. 75, May 2, 2017, Page H3068):
  Articlel, Section 8 of the United States Constitution
  Source: Congress.gov, Congressional Record May 2, 2017 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  53 characters

  Congress.gov bill record

  H.R. 2293, 115th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/115/hr/2293

  Record last updated by Congress.gov

  December 6, 2025

  PORKER copy retrieved

  September 21, 2026

  Stored copy, SHA-256 of the file

  b6c6e258949fe344914bd11933d32a24b2c6453bdb0aafb9c30c8d3aa1e1681e

  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 6, 2025). Not every bill gets one.

From the Congress.gov bill record for H.R. 2293, last updated December 6, 2025. PORKER’s copy was retrieved September 21, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.