[Congressional Record Volume 169, Number 38 (Tuesday, February 28, 2023)]
[House]
[Page H972]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. SCHWEIKERT:
       H.R. 1262.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8, Clause 18 of the U.S. Constitution: 
     The Congress shall have the Power to make all Laws which 
     shall be necessary and proper for carrying into Execution the 
     foregoing Powers, and all other Powers vested by this 
     Constitution in the Government of the United States, or in 
     any Department or Officer thereof.
       The single subject of this legislation is:
       create parity between the credit value for utilization and 
     sequestration in the 45Q carbon capture tax credit.