To amend the Internal Revenue Code of 1986 to restrict the immediate sale of seized property by the Secretary of the Treasury to perishable goods.

Cost and committee reports

Official records Congress.gov attaches to H.R. 5446.

• CBO cost estimateThe Congressional Budget Office published “H.R. 5446, a bill to amend the Internal Revenue Code of 1986 to restrict the immediate sale of seized property by the Secretary of Treasury to perishable goods” on April 16, 2018. CBO’s description reads “As ordered reported by the House Committee on Ways and Means on April 11, 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/53762

  CBO publication date

  April 16, 2018

  Congress.gov bill record

  H.R. 5446, 115th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/115/hr/5446

  Record last updated by Congress.gov

  April 7, 2025

  PORKER copy retrieved

  September 22, 2026

  Stored copy, SHA-256 of the file

  976735fe61c2abf70ea58041f6255414e60045d916af50f3ac7146e493ac90f4

• 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. FERGUSON, as printed in the Congressional Record (Vol. 164, No. 57, April 10, 2018, Page H3095):
  Article I, Section 8, The Congress shall have Power to lay and collect taxes, duties, imposts and excises, to pay the debts and provide for the common defense and general welfare of the United States; but all duties, imposts and excuses shall be uniform throughout the United States
  Source: Congress.gov, Congressional Record April 10, 2018 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  282 characters

  Congress.gov bill record

  H.R. 5446, 115th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/115/hr/5446

  Record last updated by Congress.gov

  April 7, 2025

  PORKER copy retrieved

  September 22, 2026

  Stored copy, SHA-256 of the file

  976735fe61c2abf70ea58041f6255414e60045d916af50f3ac7146e493ac90f4

  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. 5446, 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.