[Congressional Record Volume 169, Number 114 (Friday, June 30, 2023)]
[House]
[Page H3160]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. BOYLE of Pennsylvania:
       H.R. 4397.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8 of the U.S. Constitution under the 
     General Welfare Clause.
       The single subject of this legislation is:
       This legislation prevents entities from claiming tax 
     deductions for any settlement or payment related to 
     defamation in which the taxpayer has admitted guilt or 
     culpability with respect to that payment.