[Congressional Record Volume 169, Number 54 (Friday, March 24, 2023)]
[House]
[Page H1438]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. LaHOOD:
        H.R. 1785.
        Congress has the power to enact this legislation pursuant 
     to the following:
       U.S. Constitution Article 1, Section 8, Clause 1: ``The 
     Congress shall have Power To lay and collect Taxes . . .''
       The single subject of this legislation is:
       This bill temporarily increases the rehabilitation credit, 
     modifies the rehabilitation credit for certain small 
     projects, and eliminates the requirement that the taxpayer's 
     basis in a building be reduced by the amount of the 
     rehabilitation credit determined with respect to such 
     building.