House bill · 119th Congress · Latest step: Introduced

Incentivizing Small Business Employee Retention Act of 2026

H.R. 10446Introduced Sep 16, 2026Policy area: Taxation

Official title: To amend the Internal Revenue Code of 1986 to enhance the deduction for expenditures to remove architectural and transportation barriers to certain individuals and to extend and enhance the work opportunity credit, and for other purposes.

Sponsor: Rep. George Latimer D-NY

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Where it went

IntroducedSep 16, 2026
Committee action—
Passed House—
Passed Senate—
To the President—
Became law—

Latest action: Sep 16, 2026 — Referred to the House Committee on Ways and Means.

Cost and committee reports

Official records Congress.gov attaches to H.R. 10446.

Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. LATIMER, as printed in the Congressional Record (Vol. 172, No. 146, September 16, 2026, Page H5984):
Article I, Section 8, clause 1 (Taxing and Spending Clause)
Source: Congress.gov, Congressional Record September 16, 2026 ↗
Evidence
Field in the Congress.gov record
constitutionalAuthorityStatementText
Statement length
59 characters
Congress.gov bill record
H.R. 10446, 119th Congress
Congress.gov API record
https://api.congress.gov/v3/bill/119/hr/10446
Record last updated by Congress.gov
October 14, 2026
PORKER copy retrieved
October 19, 2026
Stored copy, SHA-256 of the file
fab56d4f8a9a005d9ab967ef7fccb2858043893fa3d2bf4710dd9acb783b5f1b
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 October 14, 2026). Not every bill gets one.

Sent to: Ways and Means CommitteeBills with a CBO estimate Bills with a committee report See it in the Data Web

From the Congress.gov bill record for H.R. 10446, last updated October 14, 2026. PORKER’s copy was retrieved October 19, 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

4 cosponsors — 4 Democrats

0 of 4 cosponsors (0%) are from the other party.

Yassamin Ansari (D-AZ), Gilbert Cisneros (D-CA), Sarah McBride (D-DE), Lateefah Simon (D-CA).

More from the sponsor

Other 119th Congress bills sponsored by Rep. George Latimer.

Sponsor’s state and district

New York in Congress · NY-16 district

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Data as of Oct 19, 2026 · bill record checked by PORKER from Congress.gov · votes from Senate.gov and the House Clerk. PORKER is non-partisan.