[Congressional Record Volume 169, Number 63 (Monday, April 17, 2023)]
[House]
[Page H1759]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. SANTOS:
       H.R. 2634.
       Congress has the power to enact this legislation pursuant 
     to the following:
       clause 3 of section 8 of article I of the Constitution
       The single subject of this legislation is:
       To amend the Internal Revenue Code of 1986 to make alimony 
     deductible.