To amend the Internal Revenue Code of 1986 to clarify the definition of applicable educational institution for purposes of the excise tax based on the income of private colleges and universities.

Cost and committee reports

Official records Congress.gov attaches to H.R. 10400.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Ms. MOORE of Wisconsin, as printed in the Congressional Record (Vol. 170, No. 185, December 12, 2024, Page H7142):
  The Congress enacts this bill pursuant to Sections 7 & 8 of Article I of the United States Constitution and Amendment XVI of the United States Constitution. The single subject of this legislation is: Federal taxation
  Source: Congress.gov, Congressional Record December 12, 2024 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  216 characters

  Congress.gov bill record

  H.R. 10400, 118th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/118/hr/10400

  Record last updated by Congress.gov

  August 8, 2025

  PORKER copy retrieved

  September 14, 2026

  Stored copy, SHA-256 of the file

  9aa1e62dc5185e6e07f2af7d2d4f02e3fa311911d37912b11005c5e6c0b1eff5

  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 August 8, 2025). Not every bill gets one.

From the Congress.gov bill record for H.R. 10400, last updated August 8, 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.