Family and Small Business Taxpayer Protection Act

Cost and committee reports

Official records Congress.gov attaches to H.R. 23.

• CBO cost estimateThe Congressional Budget Office published “Estimated Budgetary Effects of H.R. 23, the Family and Small Business Taxpayer Protection Act” on January 9, 2023. CBO’s description reads “As Posted on the Website of the Clerk of the House of Representatives on January 9, 2023, as an Item That May Be Considered Pursuant to a Rule”.
  Read the CBO estimate ↗Source: Congressional Budget Office, January 9, 2023 ↗

  Evidence

  Field in the Congress.gov record

  cboCostEstimates

  CBO publication

  https://www.cbo.gov/publication/58894

  CBO publication date

  January 9, 2023

  Congress.gov bill record

  H.R. 23, 118th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/118/hr/23

  Record last updated by Congress.gov

  May 27, 2025

  PORKER copy retrieved

  September 14, 2026

  Stored copy, SHA-256 of the file

  c28f1ca70b7bd1781743aa2e7f804b3125ee3f66ca52568a2c8e7b03c0b1dc68

• PORKER links to the estimate and does not repeat its dollar figures. Each estimate is for the version of the bill its description names; the bill may have changed since.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. SMITH of Nebraska, as printed in the Congressional Record (Vol. 169, No. 7, January 9, 2023, Page H108):
  Article I, Section 9. ``No Money shall be drawn from the Treasury, but in Consequence of Appropriations made by Law.''
  Source: Congress.gov, Congressional Record January 9, 2023 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  118 characters

  Congress.gov bill record

  H.R. 23, 118th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/118/hr/23

  Record last updated by Congress.gov

  May 27, 2025

  PORKER copy retrieved

  September 14, 2026

  Stored copy, SHA-256 of the file

  c28f1ca70b7bd1781743aa2e7f804b3125ee3f66ca52568a2c8e7b03c0b1dc68

  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 committee report (as of May 27, 2025). Not every bill gets one.

From the Congress.gov bill record for H.R. 23, last updated May 27, 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.