To amend the Internal Revenue Code of 1986 to allow certain credits and deductions to be taken as a refundable tax credit by Puerto Rico businesses or residents, and to extend such credits and deductions to possessions of the United States.

Cost and committee reports

Official records Congress.gov attaches to H.R. 4026.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mrs. GONZALEZ-COLON, as printed in the Congressional Record (Vol. 169, No. 102, June 12, 2023, Page H2810):
  Art. I, Sec. 8, cl. 1 and 18 of the U.S. Constitution, which provide as follows: 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; [and] To make all Laws which shall be necessary and proper for carrying into Execution the foregoing Powers, and all other Powers vested by this Constitution in the Government of the United States, or in any Department or Officer thereof. The single subject of this legislation is: Taxes
  Source: Congress.gov, Congressional Record June 12, 2023 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  630 characters

  Congress.gov bill record

  H.R. 4026, 118th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/118/hr/4026

  Record last updated by Congress.gov

  July 24, 2024

  PORKER copy retrieved

  September 14, 2026

  Stored copy, SHA-256 of the file

  8460c7dc91d9316cf1c58af20466babeec0c433d85ffd20c4cffab5b4583b71f

  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. 4026, 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.