House bill · 119th Congress · Latest step: Introduced
SMART Savings Act of 2026
Official title: To amend the Internal Revenue Code of 1986 to exempt individual account plans from certain prohibited transaction rules.
Sponsor: Rep. Claudia Tenney R-NYWhere it went
- IntroducedAug 3, 2026
- Committee action—
- Passed House—
- Passed Senate—
- To the President—
- Became law—
Latest action: Aug 3, 2026 — Referred to the House Committee on Ways and Means.
Cost and committee reports
Official records Congress.gov attaches to H.R. 10039.
- Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Ms. TENNEY, as printed in the Congressional Record (Vol. 172, No. 126, August 3, 2026, Page H5214):Article ISource: Congress.gov, Congressional Record August 3, 2026 ↗
Evidence
- Field in the Congress.gov record
- constitutionalAuthorityStatementText
- Statement length
- 9 characters
- Congress.gov bill record
- H.R. 10039, 119th Congress
- Congress.gov API record
- https://api.congress.gov/v3/bill/119/hr/10039
- Record last updated by Congress.gov
- August 24, 2026
- PORKER copy retrieved
- September 12, 2026
- Stored copy, SHA-256 of the file
cbdf6b3b304b38f8fbeee83da08627ab4ae9b0d2249e0b1824ff219554fd3a44
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 24, 2026). Not every bill gets one.
From the Congress.gov bill record for H.R. 10039, last updated August 24, 2026. PORKER’s copy was retrieved September 12, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.
Vote results
No recorded roll-call votes on this bill in PORKER’s records (voice votes and unanimous consent are not roll calls; roll-call records start in 2011).
Cosponsors
No cosponsors.
More from the sponsor
Other 119th Congress bills sponsored by Rep. Claudia Tenney.
- H.R. 323 (119th) To designate the facility of the United States Postal Service located at 80 Prospect Street in Avon, New York, as the "Officer Anthony…
- H.R. 9496 (119th) End Tax Penalties on American Hostages Act
- H.R. 9641 (119th) Essential Caregivers Act of 2026
- H.R. 6766 (119th) Essential Caregivers Act of 2025
- H.R. 1103 (119th) New Markets Tax Credit Extension Act of 2025
- H.R. 2232 (119th) Protecting Access to Ground Ambulance Medical Services Act of 2025
Related bills
- S. 5204 (119th) SMART Savings Act of 2026Identical bill
Relationships as recorded by Congress.gov.
Sponsor’s state and district
Data as of Sep 25, 2026 · bill record checked by PORKER from Congress.gov · votes from Senate.gov and the House Clerk. PORKER is non-partisan.