Digital Goods and Services Tax Fairness Act of 2018

Cost and committee reports

Official records Congress.gov attaches to H.R. 7058.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. SMITH of Texas, as printed in the Congressional Record (Vol. 164, No. 170, October 12, 2018, Page H9431):
  Article I, Section 8, Clause 3 of the U.S. Constitution-- the Commerce Clause, and Section 5 of the Fourteenth Amendment.
  Source: Congress.gov, Congressional Record October 12, 2018 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  121 characters

  Congress.gov bill record

  H.R. 7058, 115th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/115/hr/7058

  Record last updated by Congress.gov

  December 5, 2025

  PORKER copy retrieved

  September 22, 2026

  Stored copy, SHA-256 of the file

  9ffca78222d0da08ef841366558cd7c62fd61c38bb9f785c44d7b88eeb130afe

  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 December 5, 2025). Not every bill gets one.

From the Congress.gov bill record for H.R. 7058, last updated December 5, 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.