[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 Ms. SANCHEZ:
       H.R. 1259.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8
       The single subject of this legislation is:
       To allow independent music creators to deduct 100 percent 
     of recording production expenses in the year they are 
     incurred, rather than in later years.