[Congressional Record Volume 169, Number 66 (Thursday, April 20, 2023)]
[House]
[Page H1912]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. SMITH of Nebraska:
       H.R. 2788.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8, Clause 1 of the United States 
     Constitution
       The single subject of this legislation is:
       Tax