Health Savings Account Expansion Act of 2017

Cost and committee reports

Official records Congress.gov attaches to H.R. 247.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. BRAT, as printed in the Congressional Record (Page H96):
  The Sixteenth Amendment to the Constitution grants Congress ``power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration.'' Left undefined in the amendment, the ``incomes'' appropriate for taxation must be determined through legislation passed by Congress. Congress therefore has the power to exclude from income taxation such sources as it deems appropriate.
  Source: Congress.gov, record updated January 10, 2026 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  469 characters

  Congress.gov bill record

  H.R. 247, 115th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/115/hr/247

  Record last updated by Congress.gov

  January 10, 2026

  PORKER copy retrieved

  September 21, 2026

  Stored copy, SHA-256 of the file

  96f4d87ec1a054c1fe3c04539171e88adda477c642bb7fb77171815127cc2348

  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 10, 2026). Not every bill gets one.

From the Congress.gov bill record for H.R. 247, last updated January 10, 2026. PORKER’s copy was retrieved September 21, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.