[Congressional Record Volume 169, Number 63 (Monday, April 17, 2023)]
[House]
[Page H1760]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. SANTOS:
       H.R. 2637.
       Congress has the power to enact this legislation pursuant 
     to the following:
       US Constitution, Article 1 Section 8
       The single subject of this legislation is:
       To amend the Internal Revenue Code of 1986 to waive the 
     early withdrawal penalty on certain distributions from 
     qualified retirement plans.