ALIGN Act

Cost and committee reports

Official records Congress.gov attaches to H.R. 2406.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. ARRINGTON, as printed in the Congressional Record (Vol. 169, No. 58, March 30, 2023, Page H1693):
  ``The Congress enacts this bill pursuant to Section 7&8 of Article 1 of the United State Constitution. The single subject of this legislation is: Extending the full expensing provision of the Tax Cuts and Jobs Act, section 179.
  Source: Congress.gov, Congressional Record March 30, 2023 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  227 characters

  Congress.gov bill record

  H.R. 2406, 118th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/118/hr/2406

  Record last updated by Congress.gov

  December 5, 2025

  PORKER copy retrieved

  September 14, 2026

  Stored copy, SHA-256 of the file

  f0107ec05b7961a8a522dd966640bf87f301bb79fdcaf4a3be77fdbc135fab2a

  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 December 5, 2025). Not every bill gets one.

From the Congress.gov bill record for H.R. 2406, 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.