To amend the Internal Revenue Code of 1986 to treat certain price protection payments as eligible rollover distributions, and for other purposes.

Cost and committee reports

Official records Congress.gov attaches to H.R. 8435.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. KELLY of Pennsylvania, as printed in the Congressional Record (Vol. 170, No. 85, May 16, 2024, Page H3329):
  Article 1, Section 8, Clause 1 The single subject of this legislation is: To amend the Internal Revenue Code of 1986 to treat certain price protection payments as eligible rollover distributions.
  Source: Congress.gov, Congressional Record May 16, 2024 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  195 characters

  Congress.gov bill record

  H.R. 8435, 118th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/118/hr/8435

  Record last updated by Congress.gov

  August 14, 2024

  PORKER copy retrieved

  September 14, 2026

  Stored copy, SHA-256 of the file

  332c1be9476331bd168609187fea393afada107ea0227157fdf40259d5a1fab6

  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 August 14, 2024). Not every bill gets one.

From the Congress.gov bill record for H.R. 8435, last updated August 14, 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.