House bill · 119th Congress · Latest step: Introduced

Foster Care Tax Credit Act

H.R. 2438Introduced Mar 27, 2025Policy area: Taxation

Official title: To amend the Internal Revenue Code of 1986 to create a refundable tax credit for foster families, and for other purposes.

Sponsor: Rep. Erin Houchin R-IN

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Where it went

IntroducedMar 27, 2025
Committee action—
Passed House—
Passed Senate—
To the President—
Became law—

Latest action: Mar 27, 2025 — Referred to the Committee on Ways and Means, and in addition to the Committee on Education and Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

Cost and committee reports

Official records Congress.gov attaches to H.R. 2438.

Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mrs. HOUCHIN, as printed in the Congressional Record (Vol. 171, No. 56, March 27, 2025, Page H1339):
Article I, Section 8 of the United States Constitution.
Source: Congress.gov, Congressional Record March 27, 2025 ↗
Evidence
Field in the Congress.gov record
constitutionalAuthorityStatementText
Statement length
55 characters
Congress.gov bill record
H.R. 2438, 119th Congress
Congress.gov API record
https://api.congress.gov/v3/bill/119/hr/2438
Record last updated by Congress.gov
September 19, 2026
PORKER copy retrieved
September 24, 2026
Stored copy, SHA-256 of the file
b1d9219bcbd727a43e1b9692de3b15863960cc1a62c80ef6bd998a61470bf360
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.

Sent to: Education and Workforce Committee, Ways and Means CommitteeBills with a CBO estimate Bills with a committee report See it in the Data Web

From the Congress.gov bill record for H.R. 2438, 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.

Vote results

No recorded roll-call votes on this bill in PORKER’s records (voice votes and unanimous consent are not roll calls; roll-call records start in 2011).

Cosponsors

4 cosponsors — 1 Republican, 3 Democrats

3 of 4 cosponsors (75%) are from the other party.

Don Bacon (R-NE), André Carson (D-IN), Julie Johnson (D-TX), Brittany Pettersen (D-CO).

More from the sponsor

Other 119th Congress bills sponsored by Rep. Erin Houchin.

Sponsor’s state and district

Indiana in Congress · IN-9 district

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Data as of Sep 25, 2026 · bill record checked by PORKER from Congress.gov · votes from Senate.gov and the House Clerk. PORKER is non-partisan.