To amend the Internal Revenue Code of 1986 to allow for deductions for the performance of certain services by a taxpayer, and for other purposes.

Cost and committee reports

Official records Congress.gov attaches to H.R. 4967.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Ms. BUDZINSKI, as printed in the Congressional Record (Vol. 169, No. 130, July 27, 2023, Page H4143):
  Clause 18 of Section 8 of Article I of the Constitution The single subject of this legislation is: Above the line tax deduction for employees for the purchase of construction tools and personal protective clothing and gear.
  Source: Congress.gov, Congressional Record July 27, 2023 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  223 characters

  Congress.gov bill record

  H.R. 4967, 118th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/118/hr/4967

  Record last updated by Congress.gov

  November 2, 2024

  PORKER copy retrieved

  September 14, 2026

  Stored copy, SHA-256 of the file

  87f123229b3dc49ecc0d890dd9bc995cce67c792cb63a97f8b955c6176c2d7b8

  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 November 2, 2024). Not every bill gets one.

From the Congress.gov bill record for H.R. 4967, last updated November 2, 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.