House bill · 119th Congress · Latest step: Introduced

SAFE Act

H.R. 990Introduced Feb 5, 2025Policy area: Taxation

Official title: To amend the Internal Revenue Code of 1986 to allow individuals to avoid a penalty for failure to pay income tax by timely paying 125 percent of the income tax liability for the prior year.

Sponsor: Rep. Judy Chu D-CA

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Where it went

IntroducedFeb 5, 2025
Committee action—
Passed House—
Passed Senate—
To the President—
Became law—

Latest action: Feb 5, 2025 — Referred to the House Committee on Ways and Means.

Cost and committee reports

Official records Congress.gov attaches to H.R. 990.

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. 24, February 5, 2025, Page H505):
Clause 1 of Section 8 of Article 1
Source: Congress.gov, Congressional Record February 5, 2025 ↗
Evidence
Field in the Congress.gov record
constitutionalAuthorityStatementText
Statement length
34 characters
Congress.gov bill record
H.R. 990, 119th Congress
Congress.gov API record
https://api.congress.gov/v3/bill/119/hr/990
Record last updated by Congress.gov
May 5, 2025
PORKER copy retrieved
September 13, 2026
Stored copy, SHA-256 of the file
85597a52dc19f29c925c70eec2aeeb1c593b0e34fac04f57b37c60aedb5f96b9
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 5, 2025). Not every bill gets one.

Sent to: Ways and Means CommitteeBills with a CBO estimate Bills with a committee report See it in the Data Web

From the Congress.gov bill record for H.R. 990, last updated May 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

1 cosponsor — 1 Republican

1 of 1 cosponsors (100%) are from the other party.

Mike Carey (R-OH).

More from the sponsor

Other 119th Congress bills sponsored by Rep. Judy Chu.

Sponsor’s state and district

California in Congress · CA-28 district

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Data as of Sep 14, 2026 · bill record checked by PORKER from Congress.gov · votes from Senate.gov and the House Clerk. PORKER is non-partisan.