American Innovation and R&D Competitiveness Act of 2023

Cost and committee reports

Official records Congress.gov attaches to H.R. 2673.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. ESTES, as printed in the Congressional Record (Vol. 169, No. 64, April 18, 2023, Page H1846):
  Article I, Section 8, Clause 1: ``The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States,'' The single subject of this legislation is: To provide for the immediate deduction of research and development expenditures.
  Source: Congress.gov, Congressional Record April 18, 2023 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  421 characters

  Congress.gov bill record

  H.R. 2673, 118th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/118/hr/2673

  Record last updated by Congress.gov

  October 16, 2024

  PORKER copy retrieved

  September 14, 2026

  Stored copy, SHA-256 of the file

  0c1b06e67e944af0e26b218a93bbb152552c47611ecf3228bfc37a1483af2cfa

  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 16, 2024). Not every bill gets one.

From the Congress.gov bill record for H.R. 2673, last updated October 16, 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.