CERTS Tax Exemption Act

Cost and committee reports

Official records Congress.gov attaches to H.R. 3510.

• 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. 84, May 18, 2023, Page H2458):
  U.S. Constitution Article I, Section 8, Clause 1: ``The Congress shall have Power to lay and collect Taxes . . .'' The single subject of this legislation is: To exempt grants received under the Coronavirus Economic Relief for Transportation Services (CERTS) Act from federal taxation.
  Source: Congress.gov, Congressional Record May 18, 2023 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  284 characters

  Congress.gov bill record

  H.R. 3510, 118th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/118/hr/3510

  Record last updated by Congress.gov

  December 5, 2025

  PORKER copy retrieved

  September 14, 2026

  Stored copy, SHA-256 of the file

  cf637037de51d58d35903914fbfaeae1a456824006777df713788953d834111c

  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. 3510, 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.