To amend the Internal Revenue Code of 1986 to provide for special rules allowing taxpayers to deduct qualified passenger vehicle loan interest paid or accrued during the taxable year on certain indebtedness, and for other purposes.

Cost and committee reports

Official records Congress.gov attaches to H.R. 3450.

• 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. 82, May 15, 2025, Page H2105):
  Article I, Section 8 of the United States Constitution
  Source: Congress.gov, Congressional Record May 15, 2025 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  54 characters

  Congress.gov bill record

  H.R. 3450, 119th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/119/hr/3450

  Record last updated by Congress.gov

  July 3, 2025

  PORKER copy retrieved

  September 13, 2026

  Stored copy, SHA-256 of the file

  0e97017ab52cbcc5d77f8556f86d95c2535d9bfd8a467fa6d1818d3434730bca

  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 July 3, 2025). Not every bill gets one.

From the Congress.gov bill record for H.R. 3450, last updated July 3, 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.