[Congressional Record Volume 169, Number 84 (Thursday, May 18, 2023)]
[House]
[Page H2459]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. PAPPAS:
       H.R. 3530.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8, Clause 18 of the United States 
     Constitution states that ``Congress shall have the authority 
     to make all Laws which shall be necessary and proper for 
     carrying into the Execution the foregoing Powers, and all 
     other Powers vested by the Constitution in the Government of 
     the United States, or in any Department or Office thereof.''
       The single subject of this legislation is:
       Tax