Small Business Tax Fairness and Compliance Simplification Act

Cost and committee reports

Official records Congress.gov attaches to H.R. 45.

• 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. 7, January 9, 2023, Page H108):
  United States Constitution Article 1, Section 8, Clause 1: ``The Congress shall have Power To lay and collect Taxes . . .''
  Source: Congress.gov, Congressional Record January 9, 2023 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  123 characters

  Congress.gov bill record

  H.R. 45, 118th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/118/hr/45

  Record last updated by Congress.gov

  December 5, 2025

  PORKER copy retrieved

  September 14, 2026

  Stored copy, SHA-256 of the file

  bfaad358174edebb30243860ca9c5746bf02c0274054cfc306df8fb1303f8525

  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. 45, 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.