[Congressional Record Volume 169, Number 61 (Monday, April 10, 2023)]
[House]
[Page H1719]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. POSEY:
        H.R. 2571.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 1 of the Constitution to 
     ``provide for the common defense and general welfare of the 
     United States.''
       The single subject of this legislation is:
       This bill allows business taxpayers a tax credit, up to $25 
     million in a taxable year, for the cost of eligible reshoring 
     expenses.