Disclosure of Tax Havens and Offshoring Act

Cost and committee reports

Official records Congress.gov attaches to H.R. 4938.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Ms. PETTERSEN, as printed in the Congressional Record (Vol. 169, No. 129, July 26, 2023, Page H4032):
  Clause 18 of Section 8 of Article 1 =========================== NOTE =========================== On July 26, 2023, page H4032, third column, on the constitutional authority statement for H.R. 4938, the following text appeared: By M8 PETTERSEN: H.R. 4938. Congress has the power to enact this legislation pursuant to the following: The online version has been corrected to read: By Ms PETTERSEN: H.R. 4938. Congress has the power to enact this legislation pursuant to the following: ========================= END NOTE ========================= The single subject of this legislation is: Finance
  Source: Congress.gov, Congressional Record July 26, 2023 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  593 characters

  Congress.gov bill record

  H.R. 4938, 118th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/118/hr/4938

  Record last updated by Congress.gov

  July 24, 2024

  PORKER copy retrieved

  September 14, 2026

  Stored copy, SHA-256 of the file

  f1f82e0eb80d5f37f74a04d67c010267d02140c7327a973f8c00c9fc4d9f26e6

  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. 4938, 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.