To increase the penalties applicable to persons facilitate fraud with respect to any COVID-related employee retention credit, and for other purposes.

Cost and committee reports

Official records Congress.gov attaches to H.R. 9738.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. SCHWEIKERT, as printed in the Congressional Record (Vol. 170, No. 147, September 20, 2024, Page H5563):
  Sixteenth Amendment provides Congress with the power to ``lay and collect taxes on incomes.'' The single subject of this legislation is: To increase the penalties applicable to persons facilitate fraud with respect to any COVID-related employee retention credit, and for other purposes.
  Source: Congress.gov, Congressional Record September 20, 2024 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  286 characters

  Congress.gov bill record

  H.R. 9738, 118th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/118/hr/9738

  Record last updated by Congress.gov

  December 16, 2024

  PORKER copy retrieved

  September 14, 2026

  Stored copy, SHA-256 of the file

  36783fe7c7cd36eda3adbfec8af2b191d4918f8b8686ad195c4d9b9a4851d7c4

  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. 9738, 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.