To amend the Internal Revenue Code of 1986 to provide a credit to small businesses for research activities related to the mitigation of certain drug threats.

Cost and committee reports

Official records Congress.gov attaches to H.R. 6979.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. NEGUSE, as printed in the Congressional Record (Vol. 170, No. 6, January 11, 2024, Page H108):
  Article I, Section 8 The single subject of this legislation is: To amend the Internal Revenue Code of 1986 to provide a credit to small businesses for research activities related to the mitigation of certain drug threats.
  Source: Congress.gov, Congressional Record January 11, 2024 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  221 characters

  Congress.gov bill record

  H.R. 6979, 118th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/118/hr/6979

  Record last updated by Congress.gov

  June 11, 2024

  PORKER copy retrieved

  September 14, 2026

  Stored copy, SHA-256 of the file

  9d5628eaf208a37b59a6e240a19a4fcae80c1a84e4d5ba429d32b47c74a24905

  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 June 11, 2024). Not every bill gets one.

From the Congress.gov bill record for H.R. 6979, last updated June 11, 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.