Residence-Based Taxation for Americans Abroad Act

Cost and committee reports

Official records Congress.gov attaches to H.R. 10468.

• 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. 170, No. 188, December 18, 2024, Page H7360):
  U.S. Constitution Article I, Section 8, Clause 1: ``The Congress shall have Power to lay and collect Taxes . . .'' The single subject of this legislation is: The bill amends the Internal Revenue Code to establish an elective residency-based income tax for nonresident citizens of the United States.
  Source: Congress.gov, Congressional Record December 18, 2024 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  298 characters

  Congress.gov bill record

  H.R. 10468, 118th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/118/hr/10468

  Record last updated by Congress.gov

  August 8, 2025

  PORKER copy retrieved

  September 14, 2026

  Stored copy, SHA-256 of the file

  a934bfc5b04a0e436a09070f2bd07508e3daad074e1472cdb210c501e46c1a55

  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. 10468, 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.