Family and Small Business Taxpayer Protection Act

Cost and committee reports

Official records Congress.gov attaches to H.R. 196.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. SMITH of Nebraska, as printed in the Congressional Record (Vol. 171, No. 1, January 3, 2025, Page H42):
  Article 1, Section 8, Clause 1 The single subject of this legislation is: Rescission of certain appropriated funds
  Source: Congress.gov, Congressional Record January 3, 2025 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  114 characters

  Congress.gov bill record

  H.R. 196, 119th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/119/hr/196

  Record last updated by Congress.gov

  August 27, 2025

  PORKER copy retrieved

  September 13, 2026

  Stored copy, SHA-256 of the file

  2d22d4e68b8fa66142c1f3e947b4d4b223d97e6253b892671c334b9925b9b80e

  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 August 27, 2025). Not every bill gets one.

From the Congress.gov bill record for H.R. 196, last updated August 27, 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.