To amend the Internal Revenue Code of 1986 to permit qualified distributions from section 529 plans for certain transportation and parking expenses.

Cost and committee reports

Official records Congress.gov attaches to H.R. 8438.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Ms. McCLELLAN, as printed in the Congressional Record (Vol. 170, No. 85, May 16, 2024, Page H3330):
  Clause 1 of Section 8 of Article 1 of the Constitution The single subject of this legislation is: 529 Savings Plans
  Source: Congress.gov, Congressional Record May 16, 2024 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  115 characters

  Congress.gov bill record

  H.R. 8438, 118th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/118/hr/8438

  Record last updated by Congress.gov

  July 9, 2024

  PORKER copy retrieved

  September 14, 2026

  Stored copy, SHA-256 of the file

  33dbcf16b3eb598938fecf190ef25e217b16fa0aebcd6d629d56ed72ac277278

  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 9, 2024). Not every bill gets one.

From the Congress.gov bill record for H.R. 8438, last updated July 9, 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.