[Congressional Record Volume 169, Number 130 (Thursday, July 27, 2023)]
[House]
[Page H4143]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. LaMALFA:
       H.R. 4970.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, clause 18 of the United States 
     Constitution.
       The single subject of this legislation is:
       To exclude from gross income payments made to compensate 
     wildfire survivors for losses and damages.