[Congressional Record Volume 169, Number 109 (Thursday, June 22, 2023)]
[House]
[Page H3110]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. BUCHANAN:
       H.R. 4280.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Art. 1, Sec. 8
       The single subject of this legislation is:
       To amend the Internal Revenue Code of 1986 to provide an 
     exception to percentage of completion method of accounting 
     for certain residential construction contracts