[Congressional Record Volume 169, Number 17 (Thursday, January 26, 2023)]
[House]
[Page H428]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. SMITH of Nebraska:
       H.R. 531.
       Congress has the power to enact this legislation pursuant 
     to the following:
       U.S. Constitution Article I Section 8
       The single subject of this legislation is:
       Establishing a tax credit for individuals and corporations 
     who contribute to scholarship granting organizations.