To amend the Internal Revenue Code of 1986 to allow certain taxpayers a 2-year carryback of net operating losses and to restore and make permanent the limitation on excess business losses of non-corporate taxpayers.

Cost and committee reports

Official records Congress.gov attaches to H.R. 6579.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. DOGGETT, as printed in the Congressional Record (Vol. 166, No. 75, April 21, 2020, Page H1900):
  Clause 1 of Section 8 of Article I of the United States Constitution.
  Source: Congress.gov, Congressional Record April 21, 2020 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  69 characters

  Congress.gov bill record

  H.R. 6579, 116th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/116/hr/6579

  Record last updated by Congress.gov

  January 3, 2025

  PORKER copy retrieved

  September 20, 2026

  Stored copy, SHA-256 of the file

  fe344567780a1787772717068238fbff492444646fbcca78ae44308250687dc0

  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. 6579, 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.