To amend the Internal Revenue Code of 1986 to permit the rollover contributions from Roth IRAs to designated Roth accounts.

Cost and committee reports

Official records Congress.gov attaches to H.R. 6757.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. LaHOOD, as printed in the Congressional Record (Vol. 169, No. 205, December 13, 2023, Page H6942):
  Article I, Section 8, Clause 1: ``The Congress shall have Power to lay and collect Taxes . . .'' The single subject of this legislation is: The bill amends the tax code to allow for the transfer of contributions from Roth IRA plans to a workplace designated Roth account (such as a Roth 401(k), Roth 403(b), and Roth 457(b) plans).
  Source: Congress.gov, Congressional Record December 13, 2023 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  331 characters

  Congress.gov bill record

  H.R. 6757, 118th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/118/hr/6757

  Record last updated by Congress.gov

  July 24, 2024

  PORKER copy retrieved

  September 14, 2026

  Stored copy, SHA-256 of the file

  272f60a839b2f0722e9e488fc9d15010144be3dca28e4e950b92cc53e6497c98

  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. 6757, 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.