21st Century IRS Act

Cost and committee reports

Official records Congress.gov attaches to H.R. 5445.

• CBO cost estimateThe Congressional Budget Office published “H.R. 5445, 21st Century IRS Act” on April 16, 2018. CBO’s description reads “As reported by the House Committee on Ways and Means on April 13, 2018”.
  Read the CBO estimate ↗Source: Congressional Budget Office, April 16, 2018 ↗

  Evidence

  Field in the Congress.gov record

  cboCostEstimates

  CBO publication

  https://www.cbo.gov/publication/53768

  CBO publication date

  April 16, 2018

  Congress.gov bill record

  H.R. 5445, 115th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/115/hr/5445

  Record last updated by Congress.gov

  April 7, 2025

  PORKER copy retrieved

  September 22, 2026

  Stored copy, SHA-256 of the file

  ad31d669f1668f17c3c2ea106914107d2b045c43918a3bdf2b7d7bb80e81b1d0

• 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.

• Committee reportCongress.gov lists 1 committee report for this bill: H. Rept. 115-638 ↗. The Congress.gov committee record lists a “Reported By” entry for the Ways and Means Committee on April 13, 2018.
  Source: Congress.gov, reported April 13, 2018 ↗

  Evidence

  Field in the Congress.gov record

  committeeReports

  Report API records

  https://api.congress.gov/v3/committee-report/115/HRPT/638

  Congress.gov bill record

  H.R. 5445, 115th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/115/hr/5445

  Record last updated by Congress.gov

  April 7, 2025

  PORKER copy retrieved

  September 22, 2026

  Stored copy, SHA-256 of the file

  ad31d669f1668f17c3c2ea106914107d2b045c43918a3bdf2b7d7bb80e81b1d0

  A committee report is the committee’s own explanation of the bill. PORKER lists it and links to it; reading it is up to you.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. BISHOP of Michigan, as printed in the Congressional Record (Vol. 164, No. 57, April 10, 2018, Page H3095):
  Article I, Section 7, Clause 1 stating ``All Bills for raising Revenue shall originate in the House of Representatives; Article I, Section 8, Clause 1 stating ``The Congress shall have the power to lay and collect Taxes'' and Clause 18 stating that it has the power to ``make all laws which shall be necessary and proper for carrying into execution the foregoing powers.''
  Source: Congress.gov, Congressional Record April 10, 2018 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  372 characters

  Congress.gov bill record

  H.R. 5445, 115th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/115/hr/5445

  Record last updated by Congress.gov

  April 7, 2025

  PORKER copy retrieved

  September 22, 2026

  Stored copy, SHA-256 of the file

  ad31d669f1668f17c3c2ea106914107d2b045c43918a3bdf2b7d7bb80e81b1d0

  PORKER shows the statement exactly as printed, with the page markup removed. It is the sponsor’s claim; it is not a legal finding.

From the Congress.gov bill record for H.R. 5445, 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.