[Congressional Record Volume 169, Number 123 (Tuesday, July 18, 2023)]
[House]
[Page H3701]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. SMUCKER:
       H.R. 4721.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8, Clause 1 of the United States 
     Constitution
       The single subject of this legislation is:
       This bill makes permanent the 20-percent tax deduction for 
     small- and individually-owned businesses on qualified 
     business income.