Tax Administration Simplification Act

Cost and committee reports

Official records Congress.gov attaches to H.R. 8864.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. LaHOOD, as printed in the Congressional Record (Vol. 170, No. 108, June 27, 2024, Page H4411):
  U.S. Constitution Article I, Section 8, Clause 1: ``The Congress shall have Power to lay and collect Taxes . . .'' The single subject of this legislation is: To amend the Internal Revenue Code to make improvements related to the electronic submission of tax documents and payments, small business elections, and intervals for tax payments.
  Source: Congress.gov, Congressional Record June 27, 2024 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  339 characters

  Congress.gov bill record

  H.R. 8864, 118th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/118/hr/8864

  Record last updated by Congress.gov

  August 27, 2024

  PORKER copy retrieved

  September 14, 2026

  Stored copy, SHA-256 of the file

  e6f3104b290fef763426314b6fc65e385a27c4da2eb4bd97a5e1984847b05402

  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 27, 2024). Not every bill gets one.

From the Congress.gov bill record for H.R. 8864, last updated August 27, 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.