To amend the Internal Revenue Code of 1986 to restore the taxable REIT subsidiary asset test.

Cost and committee reports

Official records Congress.gov attaches to H.R. 2198.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. KELLY of Pennsylvania, as printed in the Congressional Record (Vol. 171, No. 50, March 18, 2025, Page H1172):
  Article I, Section 8, Clause 1 of the United States Constitution
  Source: Congress.gov, Congressional Record March 18, 2025 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  64 characters

  Congress.gov bill record

  H.R. 2198, 119th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/119/hr/2198

  Record last updated by Congress.gov

  October 4, 2025

  PORKER copy retrieved

  September 13, 2026

  Stored copy, SHA-256 of the file

  e25cd5bccdba4846039bff96f55985571e3df2ad5a01df7fa2bc26ae55066119

  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 4, 2025). Not every bill gets one.

From the Congress.gov bill record for H.R. 2198, last updated October 4, 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.