To amend the Internal Revenue Code of 1986 to extend the deduction for film and television productions and to make certain changes with respect to the calculation of such deduction.

Cost and committee reports

Official records Congress.gov attaches to H.R. 4787.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Ms. CHU, as printed in the Congressional Record (Vol. 171, No. 130, July 29, 2025, Page H3664):
  Article I, Section 8, clause 1 (Taxing and Spending Clause)
  Source: Congress.gov, Congressional Record July 29, 2025 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  59 characters

  Congress.gov bill record

  H.R. 4787, 119th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/119/hr/4787

  Record last updated by Congress.gov

  May 22, 2026

  PORKER copy retrieved

  September 13, 2026

  Stored copy, SHA-256 of the file

  5b665805e0e71f35eabd72cf0d2370f2751cc18b27088f78e69bca9f8c148142

  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 May 22, 2026). Not every bill gets one.

From the Congress.gov bill record for H.R. 4787, last updated May 22, 2026. PORKER’s copy was retrieved September 13, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.