[Congressional Record Volume 169, Number 86 (Monday, May 22, 2023)]
[House]
[Page H2502]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. LaHOOD:
       H.R. 3582.
       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:
       Excludes certain post-graduation scholarship grants from 
     gross income in the same manner as qualified scholarships to 
     promote economic growth.