[Congressional Record Volume 169, Number 129 (Wednesday, July 26, 2023)]
[House]
[Page H4031]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. KELLY of Pennsylvania:
       H.R. 4896.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8, Clause 1 of the U.S. Constitution
       The single subject of this legislation is:
       To amend the Internal Revenue Code of 1986 and the Small 
     Business Act to expand the availability of employee stock 
     ownership plans in S corporations, and for other purposes.