[Congressional Record Volume 169, Number 60 (Thursday, April 6, 2023)]
[House]
[Page H1711]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. NUNN of Iowa:
       H.R. 2510.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8 of the United States Constitution
       To make all Laws which shall be necessary and proper for 
     carrying into Execution the foregoing Powers, and all other 
     Powers vested by this Constitution in the Government of the 
     United States, or in any Department or Officer thereof.
       The single subject of this legislation is:
       To amend the Internal Revenue Code of 1986 to make the 
     credit for the adoption of special needs children refundable.