To amend the Internal Revenue Code of 1986 to make alimony deductible.

Cost and committee reports

Official records Congress.gov attaches to H.R. 2634.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. SANTOS, as printed in the Congressional Record (Vol. 169, No. 63, April 17, 2023, Page H1759):
  clause 3 of section 8 of article I of the Constitution The single subject of this legislation is: To amend the Internal Revenue Code of 1986 to make alimony deductible.
  Source: Congress.gov, Congressional Record April 17, 2023 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  168 characters

  Congress.gov bill record

  H.R. 2634, 118th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/118/hr/2634

  Record last updated by Congress.gov

  July 24, 2024

  PORKER copy retrieved

  September 14, 2026

  Stored copy, SHA-256 of the file

  2d0992ab1fb33f228f9082423a887c46bb062a80a4515692be8e5ae8ed2b6c69

  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 July 24, 2024). Not every bill gets one.

From the Congress.gov bill record for H.R. 2634, last updated July 24, 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.