Small Business Prosperity Act of 2025

Cost and committee reports

Official records Congress.gov attaches to H.R. 110.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. BIGGS of Arizona, as printed in the Congressional Record (Vol. 171, No. 1, January 3, 2025, Page H39):
  Article 1, Section 8 The single subject of this legislation is: To amend the Internal Revenue Code of 1986 to expand the deduction for qualified business income.
  Source: Congress.gov, Congressional Record January 3, 2025 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  161 characters

  Congress.gov bill record

  H.R. 110, 119th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/119/hr/110

  Record last updated by Congress.gov

  January 31, 2025

  PORKER copy retrieved

  September 14, 2026

  Stored copy, SHA-256 of the file

  2575dcc321d68605abdc2353b35800e30234c5307a149beba328f182dc667869

  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 January 31, 2025). Not every bill gets one.

From the Congress.gov bill record for H.R. 110, last updated January 31, 2025. PORKER’s copy was retrieved September 14, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.