House bill · 119th Congress · Latest step: Introduced
HITS Act
Official title: To amend the Internal Revenue Code of 1986 to provide for an election to expense certain qualified sound recording costs otherwise chargeable to capital account.
Sponsor: Rep. Ron Estes R-KSWhere it went
- IntroducedJan 28, 2025
- Committee action—
- Passed House—
- Passed Senate—
- To the President—
- Became law—
Latest action: Jan 28, 2025 — Referred to the House Committee on Ways and Means.
Cost and committee reports
Official records Congress.gov attaches to H.R. 761.
- Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. ESTES, as printed in the Congressional Record (Vol. 171, No. 18, January 28, 2025, Page H406):Article 1, Section 8, Clause 1: The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States.Source: Congress.gov, Congressional Record January 28, 2025 ↗
Evidence
- Field in the Congress.gov record
- constitutionalAuthorityStatementText
- Statement length
- 293 characters
- Congress.gov bill record
- H.R. 761, 119th Congress
- Congress.gov API record
- https://api.congress.gov/v3/bill/119/hr/761
- Record last updated by Congress.gov
- December 5, 2025
- PORKER copy retrieved
- September 13, 2026
- Stored copy, SHA-256 of the file
e47584a330f86dbee42d2812bbdf270a45ec96f05dd1c2d5cb036263b430f0d3
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 December 5, 2025). Not every bill gets one.
From the Congress.gov bill record for H.R. 761, last updated December 5, 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.
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
7 cosponsors — 1 Republican, 6 Democrats
6 of 7 cosponsors (86%) are from the other party.
Judy Chu (D-CA), Suzan DelBene (D-WA), Lloyd Doggett (D-TX), Jimmy Gomez (D-CA), Nathaniel Moran (R-TX), Linda Sánchez (D-CA), Nikema Williams (D-GA).
More from the sponsor
Other 119th Congress bills sponsored by Rep. Ron Estes.
- H.Res. 153 (119th) Expressing condolences to the families, friends, and loved ones of the victims of the crash of American Eagle Flight 5342 and PAT 25, and…
- H.R. 10334 (119th) EFIN Verification Act of 2026
- H.R. 1990 (119th) American Innovation and R&D Competitiveness Act of 2025
- H.R. 1378 (119th) To amend the Internal Revenue Code of 1986 to extend the temporary increase in limitation on the cover over of distilled spirits taxes to…
- H.R. 2423 (119th) Unfair Tax Prevention Act
- H.R. 8101 (119th) Ensuring Better Interest Treatment and Deductibility Act (EBITDA)
Related bills
- S. 194 (119th) HITS ActIdentical bill
Relationships as recorded by Congress.gov.
Sponsor’s state and district
Data as of Sep 13, 2026 · bill record checked by PORKER from Congress.gov · votes from Senate.gov and the House Clerk. PORKER is non-partisan.