Historic Tax Credit Growth and Opportunity Act of 2023

Cost and committee reports

Official records Congress.gov attaches to H.R. 1785.

• 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. 169, No. 54, March 24, 2023, Page H1438):
  U.S. Constitution Article 1, Section 8, Clause 1: ``The Congress shall have Power To lay and collect Taxes . . .'' The single subject of this legislation is: This bill temporarily increases the rehabilitation credit, modifies the rehabilitation credit for certain small projects, and eliminates the requirement that the taxpayer's basis in a building be reduced by the amount of the rehabilitation credit determined with respect to such building.
  Source: Congress.gov, Congressional Record March 24, 2023 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  446 characters

  Congress.gov bill record

  H.R. 1785, 118th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/118/hr/1785

  Record last updated by Congress.gov

  October 5, 2024

  PORKER copy retrieved

  September 14, 2026

  Stored copy, SHA-256 of the file

  f375a79c9722308030fc8b2f7a8f67c9cedc14f38685360df65ed2ea741408af

  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 October 5, 2024). Not every bill gets one.

From the Congress.gov bill record for H.R. 1785, last updated October 5, 2024. PORKER’s copy was retrieved September 14, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.