[Congressional Record Volume 169, Number 62 (Thursday, April 13, 2023)]
[House]
[Page H1727]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mrs. LEE of Nevada:
       H.R. 2602
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 1 provides Congress with the 
     power to ``lay and college Taxes, Duties, Imposts and 
     Excises''
       The single subject of this legislation is:
       Small business