[Congressional Record Volume 169, Number 92 (Tuesday, May 30, 2023)]
[House]
[Pages H2664-H2665]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. LaHOOD:
       H.R. 3749.
       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:

[[Page H2665]]

       To modify the treatment of certain rents received by real 
     estate investment trusts from related parties.