Casualty Loss Deduction Restoration Act

Cost and committee reports

Official records Congress.gov attaches to H.R. 4539.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. COURTNEY, as printed in the Congressional Record (Vol. 169, No. 118, July 11, 2023, Page H3207):
  Article I, Section 8, clause 1, provides Congress with the power to ``lay and collect Taxes, Duties, Imposts and Excises.'' The 16th Amendment provides Congress with the power to ``lay and collect taxes on incomes.'' The single subject of this legislation is: Federal taxation for individuals.
  Source: Congress.gov, Congressional Record July 11, 2023 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  293 characters

  Congress.gov bill record

  H.R. 4539, 118th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/118/hr/4539

  Record last updated by Congress.gov

  December 5, 2025

  PORKER copy retrieved

  September 14, 2026

  Stored copy, SHA-256 of the file

  0894f97c03137692b0db33902b829fcc10342595fb2f94dca7a705a7980d6284

  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. 4539, 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.