To amend the Internal Revenue Code of 1986 to provide special disposition rules for unused benefits in flexible spending arrangements of individuals for calendar year 2020.

Cost and committee reports

Official records Congress.gov attaches to H.R. 7149.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. PALMER, as printed in the Congressional Record (Vol. 166, No. 108, June 11, 2020, Page H2389):
  Article 1, Section 8, Clause 1 The Congress shall have Power to lay and collect Taxes, Duties, Imposts and Excises.
  Source: Congress.gov, Congressional Record June 11, 2020 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  115 characters

  Congress.gov bill record

  H.R. 7149, 116th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/116/hr/7149

  Record last updated by Congress.gov

  January 3, 2025

  PORKER copy retrieved

  September 20, 2026

  Stored copy, SHA-256 of the file

  d2c7510733aa95b2c2ddab0c762703c006f627c653424d7fe9fd93dad9162f32

  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. 7149, 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.