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

           By Mrs. GONZALEZ-COLON:
       H.R. 3146.
       Congress has the power to enact this legislation pursuant 
     to the following:
       The Congress shall have Power To lay and collect Taxes, 
     Duties, Imposts and Excises, to pay the Debts and provide for 
     the common Defense and general Welfare of the United States; 
     but all Duties, Imposts and Excises shall be uniform 
     throughout the United States; [. . .]--And To make all laws 
     which shall be necessary and proper for carrying into 
     Execution the foregoing
       The single subject of this legislation is:
       To amend the Internal Revenue Code of 1986 to modify the 
     cover over of certain distilled spirits taxes.