[Congressional Record Volume 169, Number 24 (Monday, February 6, 2023)]
[House]
[Page H710]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. LaHOOD:
       H.R. 838.
       Congress has the power to enact this legislation pursuant 
     to the following:
       United States Constitution Article 1, Section 8, Clause 1: 
     ``The Congress shall have Power To lay and collect Taxes . . 
     .''
       The single subject of this legislation is:
       To provide a time-limited tax credit to encourage the 
     replacement or modernization of ineffecient, outdated freight 
     railcars.