To amend the Internal Revenue Code of 1986 to include expenses for certain nonathletic supplies in the above-the-line deduction for eligible educators, and to allow such deduction to interscholastic sports administrators and coaches.

Cost and committee reports

Official records Congress.gov attaches to H.R. 3427.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mrs. MURPHY of Florida, as printed in the Congressional Record (Vol. 167, No. 88, May 20, 2021, Page H2654):
  Article I, Section 8, which gives Congress the power to lay and collect taxes and to regulate commerce among the several states.
  Source: Congress.gov, Congressional Record May 20, 2021 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  128 characters

  Congress.gov bill record

  H.R. 3427, 117th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/117/hr/3427

  Record last updated by Congress.gov

  January 3, 2025

  PORKER copy retrieved

  September 16, 2026

  Stored copy, SHA-256 of the file

  be062faec003508e33108dac9486c402ac7be3c1abe7d182aa9c8bc8ff6c5471

  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. 3427, 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.