To extend to May 17 the first scheduled individual estimated tax payment for 2021.

Cost and committee reports

Official records Congress.gov attaches to H.R. 2437.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. SMUCKER, as printed in the Congressional Record (Vol. 167, No. 61, April 8, 2021, Page H1721):
  Article I, Section 8 of the Constitution of the United States.
  Source: Congress.gov, Congressional Record April 8, 2021 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  62 characters

  Congress.gov bill record

  H.R. 2437, 117th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/117/hr/2437

  Record last updated by Congress.gov

  January 3, 2025

  PORKER copy retrieved

  September 16, 2026

  Stored copy, SHA-256 of the file

  547eeadd855afd8ff14c5434432359a35a0496d3d66a534e6493b97f6c5eefa9

  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. 2437, last updated January 3, 2025. PORKER’s copy was retrieved September 16, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.