To amend the Internal Revenue Code of 1986 to treat as compensation for purposes of retirement contribution limitations any difficulty of care payments excluded from gross income.

Cost and committee reports

Official records Congress.gov attaches to H.R. 1932.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Ms. SCHRIER, as printed in the Congressional Record (Vol. 165, No. 53, March 27, 2019, Page H2887):
  Article I of the Constitution.
  Source: Congress.gov, Congressional Record March 27, 2019 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  30 characters

  Congress.gov bill record

  H.R. 1932, 116th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/116/hr/1932

  Record last updated by Congress.gov

  April 7, 2025

  PORKER copy retrieved

  September 20, 2026

  Stored copy, SHA-256 of the file

  77548de0a71054b3bb7b5a867242a6af037aa52462c4a4131ac198e6876340ee

  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 April 7, 2025). Not every bill gets one.

From the Congress.gov bill record for H.R. 1932, last updated April 7, 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.