[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 Mr. KUSTOFF:
       H.R. 2681.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Under Article 1, Section 8, the Necessary and Proper 
     Clause. Congress shall have power to make all laws which 
     shall be necessary and proper for carrying into Execution the 
     foregoing powers and all Powers vested by this Constitution 
     in the Government of the United States, or in any Department 
     of Officer thereof.
       The single subject of this legislation is:
       This bill modifies certain tax enforcement procedures and 
     requirements that affect small businesses and other 
     taxpayers.