[Congressional Record Volume 169, Number 58 (Thursday, March 30, 2023)]
[House]
[Page H1693]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. ARRINGTON:
       H.R. 2406.
       Congress has the power to enact this legislation pursuant 
     to the following:
       ``The Congress enacts this bill pursuant to Section 7&8 of 
     Article 1 of the United State Constitution.
       The single subject of this legislation is:
       Extending the full expensing provision of the Tax Cuts and 
     Jobs Act, section 179.