EITC Modernization Act

Cost and committee reports

Official records Congress.gov attaches to H.R. 5421.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mrs. WATSON COLEMAN, as printed in the Congressional Record (Vol. 169, No. 147, September 12, 2023, Page H4265):
  This bill is enacted pursuant to Clause 1 of Section 8 of Article 1 of the United States Constitution. The single subject of this legislation is: To amend the Internal Revenue Code of 1986 to extend the earned income tax credit to all taxpayers with dependents and to qualifying students, and for other purposes.
  Source: Congress.gov, Congressional Record September 12, 2023 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  312 characters

  Congress.gov bill record

  H.R. 5421, 118th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/118/hr/5421

  Record last updated by Congress.gov

  July 26, 2024

  PORKER copy retrieved

  September 14, 2026

  Stored copy, SHA-256 of the file

  26b1ff790519e59e14eec780bb0a8943e0a8aa33eae2f72bbd092722bdb5cbaa

  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 26, 2024). Not every bill gets one.

From the Congress.gov bill record for H.R. 5421, last updated July 26, 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.