[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. BOYLE of Pennsylvania:
       H.R. 4963.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause I (Taxing and Spending 
     Clause).
       The single subject of this legislation is:
       This bill allows an above-the-line tax deduction for union 
     dues and expenses and reinstates the miscellaneous itemized 
     tax deduction for unreimbursed expenses attributable to the 
     performance of services as an employee.