[Congressional Record Volume 169, Number 51 (Tuesday, March 21, 2023)]
[House]
[Page H1301]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. GREEN of Tennessee:
        H.R. 1676.
        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 directs the Department of the Treasury to 
     establish a program to treat amounts paid by U.S citizens or 
     business entities to move their inventory, equipment, and 
     supplies from China to the United States as items of expense, 
     deductible in the year in which they are incurred. The cost 
     of this expensing allowance shall be paid for with tariffs 
     collected by the United States on goods manufactured in 
     China.