Digital Asset Tax Certainty Act

Cost and committee reports

Official records Congress.gov attaches to H.R. 10357.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. SMITH of Missouri, as printed in the Congressional Record (Vol. 172, No. 144, September 14, 2026, Page H5622):
  Article I, Section 8 of the Unites States Constitution.
  Source: Congress.gov, Congressional Record September 14, 2026 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  55 characters

  Congress.gov bill record

  H.R. 10357, 119th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/119/hr/10357

  Record last updated by Congress.gov

  September 23, 2026

  PORKER copy retrieved

  September 24, 2026

  Stored copy, SHA-256 of the file

  5828710af9a91e0addcd0c3067692b32084465a88ddfaa541ec1c7ff78806424

  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 September 23, 2026). Not every bill gets one.

From the Congress.gov bill record for H.R. 10357, last updated September 23, 2026. PORKER’s copy was retrieved September 24, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.