To amend the Internal Revenue Code of 1986 to allow officers and employees of the Department of the Treasury to provide to taxpayers information regarding low-income taxpayer clinics.

Cost and committee reports

Official records Congress.gov attaches to H.R. 1902.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. HOLDING, as printed in the Congressional Record (Vol. 165, No. 53, March 27, 2019, Page H2886):
  Article I, Section 8, Clause 1 of the Constitution of the United States.
  Source: Congress.gov, Congressional Record March 27, 2019 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  72 characters

  Congress.gov bill record

  H.R. 1902, 116th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/116/hr/1902

  Record last updated by Congress.gov

  January 3, 2025

  PORKER copy retrieved

  September 20, 2026

  Stored copy, SHA-256 of the file

  992930befb9ae9d40d065d24aecf60288fbb4a5adeb811217551655d6bd2fcdc

  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 January 3, 2025). Not every bill gets one.

From the Congress.gov bill record for H.R. 1902, last updated January 3, 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.