To amend the Internal Revenue Code of 1986 to permit qualified business trade expenses to be treated as qualified higher education expenses for purposes of 529 accounts.

Cost and committee reports

Official records Congress.gov attaches to H.R. 9984.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Ms. PEREZ, as printed in the Congressional Record (Vol. 170, No. 155, October 11, 2024, Page H5868):
  Article I of the U.S. Constitution The single subject of this legislation is: Workforce
  Source: Congress.gov, Congressional Record October 11, 2024 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  87 characters

  Congress.gov bill record

  H.R. 9984, 118th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/118/hr/9984

  Record last updated by Congress.gov

  August 6, 2025

  PORKER copy retrieved

  September 14, 2026

  Stored copy, SHA-256 of the file

  c6a3b4abbd5bfd9322e9a78822ca1084a5e57aef65994385c8352f25198606f8

  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 6, 2025). Not every bill gets one.

From the Congress.gov bill record for H.R. 9984, last updated August 6, 2025. PORKER’s copy was retrieved September 14, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.