[Congressional Record Volume 169, Number 78 (Tuesday, May 9, 2023)]
[House]
[Pages H2172-H2173]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. FEENSTRA:
       H.R. 3139.

[[Page H2173]]

       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 exclude from 
     gross income interest received on certain loans secured by 
     rural or agricultural real property.