[Congressional Record Volume 169, Number 44 (Wednesday, March 8, 2023)]
[House]
[Page H1207]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. LaMALFA:
       H.R. 1440.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Clause 1 of Section 8 of Article I of the U.S. 
     Constitution: ``The Congress shall have power to lay and 
     collect taxes, duties, imposts and excises, to pay the debts 
     and provide for the common defense and general welfare of the 
     United States; but all duties, imposts and excises shall be 
     uniform throughout the United States.''
       The single subject of this legislation is:
       To repeal the Federal excise tax on heavy trucks and 
     trailers.