[Congressional Record Volume 169, Number 30 (Tuesday, February 14, 2023)]
[House]
[Page H842]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. BURGESS:
       H.R. 1040.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 1
       The single subject of this legislation is:
       This bill authorizes an individual or a person engaged in 
     business activity to make an irrevocable election to be 
     subject to a flat tax (in lieu of the existing income tax 
     provisions) of 19% for the first two years after an election 
     is made, and 17% thereafter.