[Congressional Record Volume 169, Number 69 (Tuesday, April 25, 2023)]
[House]
[Page H1949]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. RESCHENTHALER:
        H.R. 2849.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1 Section 8
       The single subject of this legislation is:
       To amend the Internal Revenue Code of 1986 to establish a 
     credit for the domestic production of rare earth magnets, and 
     for other purposes.