To amend the Internal Revenue Code of 1986 to allow officers and employees of the Department of the Treasury to provide to taxpayers information regarding low-income taxpayer clinics.

Cost and committee reports

Official records Congress.gov attaches to H.R. 5438.

• CBO cost estimateThe Congressional Budget Office published “H.R. 5438, a bill to amend the Internal Revenue Code of 1986 to allow officers and employees of the Department of Treasury to provide to taxpayers information regarding low-income taxpayer clinics” on April 13, 2018. CBO’s description reads “Ordered reported by the House Committee on Ways and Means on April 11, 2018”.
  Read the CBO estimate ↗Source: Congressional Budget Office, April 13, 2018 ↗

  Evidence

  Field in the Congress.gov record

  cboCostEstimates

  CBO publication

  https://www.cbo.gov/publication/53756

  CBO publication date

  April 13, 2018

  Congress.gov bill record

  H.R. 5438, 115th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/115/hr/5438

  Record last updated by Congress.gov

  April 7, 2025

  PORKER copy retrieved

  September 22, 2026

  Stored copy, SHA-256 of the file

  9aaa728592d506143be843dddeb672559fbf1d88b867d81bc82686ffe60bdefe

• PORKER links to the estimate and does not repeat its dollar figures. Each estimate is for the version of the bill its description names; the bill may have changed since.

• 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. 164, No. 56, April 9, 2018, Page H3064):
  Article I, Section 8, Clause 1 of the Constitution of the United States.
  Source: Congress.gov, Congressional Record April 9, 2018 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  72 characters

  Congress.gov bill record

  H.R. 5438, 115th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/115/hr/5438

  Record last updated by Congress.gov

  April 7, 2025

  PORKER copy retrieved

  September 22, 2026

  Stored copy, SHA-256 of the file

  9aaa728592d506143be843dddeb672559fbf1d88b867d81bc82686ffe60bdefe

  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 committee report (as of April 7, 2025). Not every bill gets one.

From the Congress.gov bill record for H.R. 5438, last updated April 7, 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.