House bill · 117th Congress · Did not become law
Small Business Tax Fairness and Compliance Simplification Act
Sponsor: Rep. Darin LaHood R-ILWhere it went
- IntroducedFeb 4, 2021
- Committee action—
- Passed House—
- Passed Senate—
- To the President—
- Became law—
Latest action: Feb 4, 2021 — Referred to the House Committee on Ways and Means.
Cost and committee reports
Official records Congress.gov attaches to H.R. 821.
- Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. LaHOOD, as printed in the Congressional Record (Vol. 167, No. 21, February 4, 2021, Page H387):ARTICLE I, SECTION 8, CLAUSE 1 The Congress shall have Power to lay and collect Taxes, Duties, Imposts and Excises.Source: Congress.gov, Congressional Record February 4, 2021 ↗
Evidence
- Field in the Congress.gov record
- constitutionalAuthorityStatementText
- Statement length
- 115 characters
- Congress.gov bill record
- H.R. 821, 117th Congress
- Congress.gov API record
- https://api.congress.gov/v3/bill/117/hr/821
- Record last updated by Congress.gov
- December 5, 2025
- PORKER copy retrieved
- September 16, 2026
- Stored copy, SHA-256 of the file
271b33df98ae9c63d3ee8df8d76771c8eb26642f2572a8d8c48c10424d427409
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 December 5, 2025). Not every bill gets one.
From the Congress.gov bill record for H.R. 821, last updated December 5, 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.
Vote results
No recorded roll-call votes on this bill in PORKER’s records (voice votes and unanimous consent are not roll calls; roll-call records start in 2011).
Cosponsors
26 cosponsors — 10 Republicans, 16 Democrats
16 of 26 cosponsors (62%) are from the other party.
Don Bacon (R-NE), John Carter (R-TX), Ed Case (D-HI), Tom Cole (R-OK), Suzan DelBene (D-WA), Andrew Garbarino (R-NY), Josh Gottheimer (D-NJ), Diana Harshbarger (R-TN), William Keating (D-MA), Mike Kelly (R-PA), Robin Kelly (D-IL), Derek Kilmer (D-WA), John Larson (D-CT), James McGovern (D-MA), John Moolenaar (R-MI), Seth Moulton (D-MA), Grace Napolitano (D-CA), Eleanor Norton (D-DC), Jimmy Panetta (D-CA), Dean Phillips (D-MN), David Schweikert (R-AZ), Terri Sewell (D-AL), Christopher Smith (R-NJ), Dina Titus (D-NV), Lori Trahan (D-MA), David Valadao (R-CA).
More from the sponsor
Other 117th Congress bills sponsored by Rep. Darin LaHood.
- H.R. 820 (117th) New Philadelphia National Historic Site Act
- H.Res. 569 (117th) Expressing continued solidarity with the Lebanese people after the devastating explosions at the Port of Beirut on August 4, 2020, and the…
- H.R. 6404 (117th) To designate the facility of the United States Postal Service located at 114 North Magnolia Street in Elmwood, Illinois, as the "Corporal…
- H.R. 3600 (117th) Route 66 National Historic Trail Designation Act
- H.R. 1146 (117th) Community Reclamation Partnerships Act
- H.R. 6681 (117th) 100th anniversary of the Lincoln Memorial Commemorative Coin Act
Sponsor’s state and district
Data as of Sep 16, 2026 · bill record checked by PORKER from Congress.gov · votes from Senate.gov and the House Clerk. PORKER is non-partisan.