To amend the Internal Revenue Code of 1986 to treat distributions from health savings accounts for funeral expenses of the account beneficiary as qualified distributions.

Cost and committee reports

Official records Congress.gov attaches to H.R. 2436.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. HERN of Oklahoma, as printed in the Congressional Record (Vol. 171, No. 56, March 27, 2025, Page H1339):
  Article 1 Section 8
  Source: Congress.gov, Congressional Record March 27, 2025 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  19 characters

  Congress.gov bill record

  H.R. 2436, 119th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/119/hr/2436

  Record last updated by Congress.gov

  September 19, 2026

  PORKER copy retrieved

  September 24, 2026

  Stored copy, SHA-256 of the file

  69d571b153f84cabe064bf5900be837d7bbd81b3a14fd1035b4c86f37c3099e8

  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 September 19, 2026). Not every bill gets one.

From the Congress.gov bill record for H.R. 2436, last updated September 19, 2026. PORKER’s copy was retrieved September 24, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.