To provide for a single point of contact at the Internal Revenue Service for the taxpayers who are victims of tax-related identity theft.

Cost and committee reports

Official records Congress.gov attaches to H.R. 5439.

• CBO cost estimateThe Congressional Budget Office published “H.R. 5439, a bill to provide a single point of contact at the Internal Revenue Service for the taxpayers who are victims of tax-related identity theft” 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/53757

  CBO publication date

  April 13, 2018

  Congress.gov bill record

  H.R. 5439, 115th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/115/hr/5439

  Record last updated by Congress.gov

  April 7, 2025

  PORKER copy retrieved

  September 22, 2026

  Stored copy, SHA-256 of the file

  8e41dafdb8b5e45f7aaf9ee33f3a019c75c916af8a599efd63e5161ba49b2a9a

• 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. RENACCI, as printed in the Congressional Record (Vol. 164, No. 56, April 9, 2018, Page H3064):
  Article 1, Section 8, Clause 1: The Congress shall havePower To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States. Article 1, Section 8, Clause 18: To make all Laws which shall be necessary and proper for carrying into Execution the foregoing Powers, and all other Powers vested by this Constitution in the Government of the United States, or in any Department or Officer thereof.
  Source: Congress.gov, Congressional Record April 9, 2018 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  558 characters

  Congress.gov bill record

  H.R. 5439, 115th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/115/hr/5439

  Record last updated by Congress.gov

  April 7, 2025

  PORKER copy retrieved

  September 22, 2026

  Stored copy, SHA-256 of the file

  8e41dafdb8b5e45f7aaf9ee33f3a019c75c916af8a599efd63e5161ba49b2a9a

  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. 5439, 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.