Small Business Tax Cut Act

Cost and committee reports

Official records Congress.gov attaches to H.R. 8415.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. KUSTOFF, as printed in the Congressional Record (Vol. 172, No. 70, April 21, 2026, Page H3046):
  Under Article I, Section 8, the Necessary and Proper Clause. Congress shall have power to make all laws which shall be necessary and proper for carrying into Execution the foregoing powers and all Powers vested by this Constitution in the Government of the United States, or in any Department of Officer thereof.
  Source: Congress.gov, Congressional Record April 21, 2026 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  312 characters

  Congress.gov bill record

  H.R. 8415, 119th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/119/hr/8415

  Record last updated by Congress.gov

  September 19, 2026

  PORKER copy retrieved

  September 24, 2026

  Stored copy, SHA-256 of the file

  3c21c6027a213a5dd6a65401a257c3d862728a026b7d80b7cfcecd973dca52e1

  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 September 19, 2026). Not every bill gets one.

From the Congress.gov bill record for H.R. 8415, last updated September 19, 2026. PORKER’s copy was retrieved September 24, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.