To amend the Internal Revenue Code of 1986 to provide for nonrecognition of gain or loss on like-kind exchanges of certain residential real property, and for other purposes.

Cost and committee reports

Official records Congress.gov attaches to H.R. 10883.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. LAWLER, as printed in the Congressional Record (Vol. 172, No. 163, October 22, 2026, Page H6058):
  Article 1 section section 8 clauses 18
  Source: Congress.gov, Congressional Record October 22, 2026 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  38 characters

  Congress.gov bill record

  H.R. 10883, 119th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/119/hr/10883

  Record last updated by Congress.gov

  October 23, 2026

  PORKER copy retrieved

  October 23, 2026

  Stored copy, SHA-256 of the file

  8064e307ac9771922f88437dadcf6c4309f27ad9c837d4f5cf69f92c7ef69d07

  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. 10883, 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.