[Congressional Record Volume 169, Number 84 (Thursday, May 18, 2023)]
[House]
[Page H2458]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. LaHOOD:
        H.R. 3510.
        Congress has the power to enact this legislation pursuant 
     to the following:
       U.S. Constitution Article I, Section 8, Clause 1: ``The 
     Congress shall have Power to lay and collect Taxes . . .''
       The single subject of this legislation is:
       To exempt grants received under the Coronavirus Economic 
     Relief for Transportation Services (CERTS) Act from federal 
     taxation.