IRS Overreach Prevention Act

Cost and committee reports

Official records Congress.gov attaches to H.R. 9109.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. SMITH of Nebraska, as printed in the Congressional Record (Vol. 170, No. 119, July 23, 2024, Page H4860):
  Clause 1 of Section 8 of Article 1 of the Constitution The single subject of this legislation is: To prohibit the Internal Revenue Service from continuing, or developing a successor to, its Direct File pilot program.
  Source: Congress.gov, Congressional Record July 23, 2024 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  216 characters

  Congress.gov bill record

  H.R. 9109, 118th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/118/hr/9109

  Record last updated by Congress.gov

  December 16, 2024

  PORKER copy retrieved

  September 14, 2026

  Stored copy, SHA-256 of the file

  e865dec48c0f1833b12a0aacdd6a3e723ceddf6bb6c4a2dc045cc8b882b0c6a0

  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. 9109, 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.