To amend the Internal Revenue Code of 1986 to increase the amount of the adoption credit and to establish the in vitro fertilization expenses credit.

Cost and committee reports

Official records Congress.gov attaches to H.R. 1427.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. MACKENZIE, as printed in the Congressional Record (Vol. 171, No. 32, February 18, 2025, Page H723):
  Article 1 Section 8
  Source: Congress.gov, Congressional Record February 18, 2025 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  19 characters

  Congress.gov bill record

  H.R. 1427, 119th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/119/hr/1427

  Record last updated by Congress.gov

  March 31, 2026

  PORKER copy retrieved

  September 13, 2026

  Stored copy, SHA-256 of the file

  bec99f102a2d32a784c745b572cb25be22c0c4394417dbd265f2b55edc3c7ccd

  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 March 31, 2026). Not every bill gets one.

From the Congress.gov bill record for H.R. 1427, last updated March 31, 2026. PORKER’s copy was retrieved September 13, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.