[Congressional Record Volume 169, Number 118 (Tuesday, July 11, 2023)]
[House]
[Page H3207]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. COURTNEY:
       H.R. 4539.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, clause 1, provides Congress with the 
     power to ``lay and collect Taxes, Duties, Imposts and 
     Excises.'' The 16th Amendment provides Congress with the 
     power to ``lay and collect taxes on incomes.''
       The single subject of this legislation is:
       Federal taxation for individuals.