To provide that reimbursement of Members of Congress by the House of Representatives for expenses incurred in connection with official duties are not subject to tax.

Cost and committee reports

Official records Congress.gov attaches to H.R. 5880.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. ROGERS of Alabama, as printed in the Congressional Record (Vol. 169, No. 162, October 3, 2023, Page H4987):
  Article 1 , Section 8 The single subject of this legislation is: To provide tax relief for reimbursements
  Source: Congress.gov, Congressional Record October 3, 2023 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  105 characters

  Congress.gov bill record

  H.R. 5880, 118th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/118/hr/5880

  Record last updated by Congress.gov

  July 24, 2024

  PORKER copy retrieved

  September 14, 2026

  Stored copy, SHA-256 of the file

  eeef0bea8e1995d84454f4b4692be7ac3d10ce66738cf5bf80a39d29c795661d

  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. 5880, 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.