[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. SANTOS:
       H.R. 1260.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Section 8 of Article I of the US Constitution
       The single subject of this legislation is:
       Section 164(b)(6)(B) of the Internal Revenue Code of 1986 
     is amended by striking ``$10,000 ($5,000'' and inserting 
     ``$50,000 ($25.000'. (Tax Relief)