Natural Disaster Tax Relief Act of 2023

Cost and committee reports

Official records Congress.gov attaches to H.R. 5873.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Ms. TOKUDA, as printed in the Congressional Record (Vol. 169, No. 161, October 2, 2023, Page H4951):
  Article I, Section 8, Clauses 1 and 18 of the United States Constitution. The single subject of this legislation is: Providing special rules for retirement accounts and personal casualty losses with respect to certain major disasters occurring in 2023.
  Source: Congress.gov, Congressional Record October 2, 2023 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  252 characters

  Congress.gov bill record

  H.R. 5873, 118th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/118/hr/5873

  Record last updated by Congress.gov

  December 5, 2025

  PORKER copy retrieved

  September 14, 2026

  Stored copy, SHA-256 of the file

  8db5aa3dea7a6836f03d290b9358862b6e4284a9ba84b6a81605f7f03b3e9444

  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. 5873, 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.