To amend the Internal Revenue Code of 1986 to modify the rules for investments in qualified opportunity funds, and for other purposes.

Cost and committee reports

Official records Congress.gov attaches to H.R. 7820.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mrs. CHERFILUS-McCORMICK, as printed in the Congressional Record (Vol. 172, No. 42, March 5, 2026, Page H2472):
  Article I, Section 8
  Source: Congress.gov, Congressional Record March 5, 2026 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  20 characters

  Congress.gov bill record

  H.R. 7820, 119th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/119/hr/7820

  Record last updated by Congress.gov

  March 31, 2026

  PORKER copy retrieved

  September 13, 2026

  Stored copy, SHA-256 of the file

  389712216f8941476cf0ea868684602ef264d594557fe608064961e7e290b598

  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 March 31, 2026). Not every bill gets one.

From the Congress.gov bill record for H.R. 7820, last updated March 31, 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.