Protecting the American Taxpayer from IRS Mishandling Act of 2024

Cost and committee reports

Official records Congress.gov attaches to H.R. 7995.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. DONALDS, as printed in the Congressional Record (Vol. 170, No. 64, April 15, 2024, Page H2398):
  Art 1, Sec 8 The single subject of this legislation is: To amend the Internal Revenue Code of 1986 to include equitable tolling for negligence or malfeasance by the Internal Revenue Service for the period of limitationon filing for a credit or refund of overpayment
  Source: Congress.gov, Congressional Record April 15, 2024 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  265 characters

  Congress.gov bill record

  H.R. 7995, 118th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/118/hr/7995

  Record last updated by Congress.gov

  December 16, 2024

  PORKER copy retrieved

  September 14, 2026

  Stored copy, SHA-256 of the file

  3de8df90d25bb6cf70e902de136782793c1ba0b7af6983c221904eb18c44bb6b

  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 16, 2024). Not every bill gets one.

From the Congress.gov bill record for H.R. 7995, last updated December 16, 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.