[Congressional Record Volume 169, Number 110 (Friday, June 23, 2023)]
[House]
[Page H3144]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Ms. TENNEY:
       H.R. 4357.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8
       The single subject of this legislation is:
       It would make the controlled foreign corporation look-
     through rule permanent.