[Congressional Record Volume 169, Number 81 (Monday, May 15, 2023)]
[House]
[Page H2350]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mrs. WATSON COLEMAN:
       H.R. 3352.
       Congress has the power to enact this legislation pursuant 
     to the following:
       This bill is enacted pursuant to Clause 3 of Section 8 of 
     Article 1 of the United States Constitution.
       The single subject of this legislation is:
       To amend the Internal Revenue Code of 1986 to treat diapers 
     as qualified medical expenses; and to prohibit States and 
     local governments to impose a tax on the retail sale of 
     diapers.