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H. Con. Res. 97 115th Congress House

Directing the Clerk of the House of Representatives to make corrections in the enrollment of H.R. 1.

Introduced: December 18, 2017 See on congress.gov
Taxation Alcoholic beveragesCurrencyDigital mediaDrug trafficking and controlled substances
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Food industry and servicesIncome tax deductionsIncome tax exclusionLegislative rules and procedurePublic contracts and procurementSales and excise taxes
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This resolution expired with the 115th Congress
It was not agreed to before the 115th Congress (2017–2018) adjourned, so it is no longer active. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
Dec 18, 2017
Referred to the Committee on Ways and Means, and in addition to the Committee on House Administration, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Dec 18, 2017
Introduced in House
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 Latest action December 18, 2017

Referred to the Committee on Ways and Means, and in addition to the Committee on House Administration, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

 Plain-English summary Congressional Research Service

Directs the Clerk of the House of Representatives to make corrections in the enrollment of H.R. 1 (Tax Cuts and Jobs Act) to add a new subtitle that includes specified provisions regarding: (1) an expansion of the limitation on deductions for lobbying expenditures, (2) a tax exemption for the production of kombucha, (3) an exclusion from gross income for certain gains from the sale or exchange of virtual currency, (4) and deductions and credits for expenditures in connection with marijuana sales conducted in compliance with state law.

 Related & companion bills 5
  • HR 1089 KOMBUCHA
  • HR 1810 Small Business Tax Equity Act of 2017
  • HR 3708 To amend the Internal Revenue Code of 1986 to exclude from gross income de minimis gains from certain sales or exchange…
  • S 389 KOMBUCHA
  • S 777 Small Business Tax Equity Act of 2017
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
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APA
U.S. Congress. (2026). H. Con. Res. 97: Directing the Clerk of the House of Representatives to make corrections in the enrollment of H.R. 1.. 115th Congress. Open America. https://openamerica.io/bill/115-HCONRES-97/
MLA
"H. Con. Res. 97: Directing the Clerk of the House of Representatives to make corrections in the enrollment of H.R. 1.." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HCONRES-97/.
Bluebook (legal)
H. Con. Res. 97, 115th Cong. (2026), https://openamerica.io/bill/115-HCONRES-97/.
Markdown link
[H. Con. Res. 97: Directing the Clerk of the House of Representatives to make corrections in the enrollment of H.R. 1.](https://openamerica.io/bill/115-HCONRES-97/)
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