To amend the Internal Revenue Code of 1986 to provide that certain payments to foreign related parties subject to sufficient foreign tax are not treated as base erosion payments.

Cost and committee reports

Official records Congress.gov attaches to H.R. 1911.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. CONAWAY, as printed in the Congressional Record (Vol. 171, No. 43, March 6, 2025, Page H1039):
  The General Welfare Clause found in Article I, Section 8, Clause 1 of the U.S. Constitution.
  Source: Congress.gov, Congressional Record March 6, 2025 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  92 characters

  Congress.gov bill record

  H.R. 1911, 119th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/119/hr/1911

  Record last updated by Congress.gov

  May 8, 2025

  PORKER copy retrieved

  September 13, 2026

  Stored copy, SHA-256 of the file

  309b0755ee12e29d86e878aea6b1c43f74d5048109ab503b206251c11c747ec9

  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 May 8, 2025). Not every bill gets one.

From the Congress.gov bill record for H.R. 1911, last updated May 8, 2025. PORKER’s copy was retrieved September 13, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.