Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Securities and Exchange Commission relating to "Staff Accounting Bulletin No. 121".

Cost and committee reports

Official records Congress.gov attaches to H.J.Res. 109.

• Committee reportCongress.gov lists 1 committee report for this bill: H. Rept. 118-480 ↗. The Congress.gov committee record lists a “Reported By” entry for the Financial Services Committee on May 1, 2024.
  Source: Congress.gov, reported May 1, 2024 ↗

  Evidence

  Field in the Congress.gov record

  committeeReports

  Report API records

  https://api.congress.gov/v3/committee-report/118/HRPT/480

  Congress.gov bill record

  H.J.Res. 109, 118th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/118/hjres/109

  Record last updated by Congress.gov

  December 5, 2025

  PORKER copy retrieved

  September 14, 2026

  Stored copy, SHA-256 of the file

  30ccf039c883992fa34644090897eed3d20993692419b263f96d35c065251c78

  A committee report is the committee’s own explanation of the bill. PORKER lists it and links to it; reading it is up to you.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. FLOOD, as printed in the Congressional Record (Vol. 170, No. 19, February 1, 2024, Page H390):
  Article 1 Section 8 The single subject of this legislation is: To nullify the SEC's ``Staff Accounting Bulletin No. 121''
  Source: Congress.gov, Congressional Record February 1, 2024 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  121 characters

  Congress.gov bill record

  H.J.Res. 109, 118th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/118/hjres/109

  Record last updated by Congress.gov

  December 5, 2025

  PORKER copy retrieved

  September 14, 2026

  Stored copy, SHA-256 of the file

  30ccf039c883992fa34644090897eed3d20993692419b263f96d35c065251c78

  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 (as of December 5, 2025). Not every bill gets one.

From the Congress.gov bill record for H.J.Res. 109, last updated December 5, 2025. PORKER’s copy was retrieved September 14, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.