To amend the Internal Revenue Code of 1986 to exempt qualified student loan bonds from the volume cap and the alternative minimum tax.

Cost and committee reports

Official records Congress.gov attaches to H.R. 2660.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. FEENSTRA, as printed in the Congressional Record (Vol. 171, No. 62, April 7, 2025, Page H1461):
  Article I, Section 8, clause 1 (Taxing and Spending Clause)
  Source: Congress.gov, Congressional Record April 7, 2025 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  59 characters

  Congress.gov bill record

  H.R. 2660, 119th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/119/hr/2660

  Record last updated by Congress.gov

  September 19, 2026

  PORKER copy retrieved

  September 24, 2026

  Stored copy, SHA-256 of the file

  8d354aed2904aef4ce78d51ce98092083409aa48a706fdfacb4e795e19cb7904

  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. 2660, 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.