Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service, Department of the Treasury, relating to "Contributions in Exchange for State or Local Tax Credits".

Cost and committee reports

Official records Congress.gov attaches to H.J.Res. 72.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Ms. SHERRILL, as printed in the Congressional Record (Vol. 165, No. 119, July 16, 2019, Page H5912):
  section 8 of article I of the Constitution.
  Source: Congress.gov, Congressional Record July 16, 2019 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  43 characters

  Congress.gov bill record

  H.J.Res. 72, 116th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/116/hjres/72

  Record last updated by Congress.gov

  December 5, 2025

  PORKER copy retrieved

  September 20, 2026

  Stored copy, SHA-256 of the file

  1ea90767ba49c4801feed237236aced2d34531547209d574467db2345339d5c5

  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.J.Res. 72, last updated December 5, 2025. PORKER’s copy was retrieved September 20, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.