To amend the Internal Revenue Code of 1986 to modify the rehabilitation credit to allow such credit to be taken in one taxable year.

Cost and committee reports

Official records Congress.gov attaches to H.R. 5882.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. CAREY, 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: TTo amend the Internal Revenue Code of 1986 to modify the rehabilitation credit to allow such credit to be taken in one taxable year.
  Source: Congress.gov, Congressional Record October 3, 2023 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  196 characters

  Congress.gov bill record

  H.R. 5882, 118th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/118/hr/5882

  Record last updated by Congress.gov

  July 24, 2024

  PORKER copy retrieved

  September 14, 2026

  Stored copy, SHA-256 of the file

  f6dd4a3b5ca352c8716df9a8640e22391f588f4425d5c1973814556a3c69934a

  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. 5882, 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.