To amend the Internal Revenue Code of 1986 establish a credit against the excise tax on beer for brewers that donate spent grain for local agricultural use.

Cost and committee reports

Official records Congress.gov attaches to H.R. 10877.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. KELLY of Pennsylvania, as printed in the Congressional Record (Vol. 172, No. 163, October 22, 2026, Page H6058):
  Article I, Section 8, clause 1
  Source: Congress.gov, Congressional Record October 22, 2026 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  30 characters

  Congress.gov bill record

  H.R. 10877, 119th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/119/hr/10877

  Record last updated by Congress.gov

  October 23, 2026

  PORKER copy retrieved

  October 23, 2026

  Stored copy, SHA-256 of the file

  38246827b63ea963dcf792381ed0b5bbeb31999c8ac855b1b12d2dc647acb262

  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 23, 2026). Not every bill gets one.

From the Congress.gov bill record for H.R. 10877, last updated October 23, 2026. PORKER’s copy was retrieved October 23, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.