[Congressional Record Volume 169, Number 71 (Thursday, April 27, 2023)]
[House]
[Page H2088]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Ms. SPANBERGER:
       H.R. 2978.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8
       The single subject of this legislation is:
       The bill would make the interest received on a delayed tax 
     refund non-taxable income for individual filers and small 
     businesses.