[Congressional Record Volume 169, Number 71 (Thursday, April 27, 2023)]
[House]
[Page H2086]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. BARR:
       H.R. 2926.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8 of the United States Constitution
       The single subject of this legislation is:
       This bill would make the three-year depreciation schedule 
     permanent for racehorses; regardless of their age when put 
     into service.