To amend the Internal Revenue Code of 1986 to allow a deduction for amounts contributed to a 529 plan.

Cost and committee reports

Official records Congress.gov attaches to H.R. 8710.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. GOTTHEIMER, as printed in the Congressional Record (Vol. 170, No. 99, June 12, 2024, Page H3975):
  Article I Section 8 The single subject of this legislation is: The CLASS Act amends the Internal Revenue Code to allow a federal deduction for amounts contributed to a 529 plan.
  Source: Congress.gov, Congressional Record June 12, 2024 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  177 characters

  Congress.gov bill record

  H.R. 8710, 118th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/118/hr/8710

  Record last updated by Congress.gov

  September 9, 2024

  PORKER copy retrieved

  September 14, 2026

  Stored copy, SHA-256 of the file

  7cff400929b4acb35ad558f4508ea5f9a0152e6f0197ec20af63bf79b7b24234

  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 September 9, 2024). Not every bill gets one.

From the Congress.gov bill record for H.R. 8710, last updated September 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.