To amend the Internal Revenue Code of 1986 to establish a tax credit for small businesses to provide diaper changing stations in restrooms.

Cost and committee reports

Official records Congress.gov attaches to H.R. 5440.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. MENENDEZ, as printed in the Congressional Record (Vol. 171, No. 152, September 17, 2025, Page H4411):
  Article 1 Section 8
  Source: Congress.gov, Congressional Record September 17, 2025 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  19 characters

  Congress.gov bill record

  H.R. 5440, 119th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/119/hr/5440

  Record last updated by Congress.gov

  October 9, 2025

  PORKER copy retrieved

  September 13, 2026

  Stored copy, SHA-256 of the file

  28f2b4d31ca1d3ff044cca0d5d1b3060c9dffe6c45642684ca7bfbdb1ff3b369

  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 October 9, 2025). Not every bill gets one.

From the Congress.gov bill record for H.R. 5440, last updated October 9, 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.