[Congressional Record Volume 169, Number 99 (Wednesday, June 7, 2023)]
[House]
[Page H2780]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. FERGUSON:
       H.R. 3906.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Clause 1 of section 8 of article I of the Constitution, to 
     ``provide for the common defense and general welfare of the 
     United States.''
       The single subject of this legislation is:
       Establishes special rules for capital gains invested in 
     rural opportunity zones.