[Congressional Record Volume 169, Number 101 (Friday, June 9, 2023)]
[House]
[Page H2788]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. SMITH of Missouri:
       H.R. 3936.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8 of the Unites States Constitution.
       The single subject of this legislation is:
       The single subject of this legislation is to rename the 
     standard deduction the guaranteed deduction, and to add a 
     bonus amount to the guaranteed deduction for taxable years 
     2024 and 2025.