[Congressional Record Volume 169, Number 64 (Tuesday, April 18, 2023)]
[House]
[Page H1847]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Ms. PORTER:
       H.R. 2688.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Section 8 of Article I of the Constitution
       The single subject of this legislation is:
       To amend the Internal Revenue Code of 1986 to require 
     electronically prepared tax returns to include scannable code 
     when submitted on paper.