Main Street Tax Certainty Act

Cost and committee reports

Official records Congress.gov attaches to H.R. 4721.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. SMUCKER, as printed in the Congressional Record (Vol. 169, No. 123, July 18, 2023, Page H3701):
  Article 1, Section 8, Clause 1 of the United States Constitution The single subject of this legislation is: This bill makes permanent the 20-percent tax deduction for small- and individually-owned businesses on qualified business income.
  Source: Congress.gov, Congressional Record July 18, 2023 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  237 characters

  Congress.gov bill record

  H.R. 4721, 118th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/118/hr/4721

  Record last updated by Congress.gov

  December 5, 2025

  PORKER copy retrieved

  September 14, 2026

  Stored copy, SHA-256 of the file

  f1a9874ba2b8544f82123df9e23ec901f3eab4d1fbbf2ee0839cb3e2095f19cb

  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. 4721, 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.