[Congressional Record Volume 169, Number 130 (Thursday, July 27, 2023)]
[House]
[Page H4145]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Ms. PORTER:
       H.R. 5036.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8 of the U.S. Constitution
       The single subject of this legislation is:
       To amend the Internal Revenue Code of 1986 to increase the 
     exclusion for employer-provided dependent care assistance 
     including the limitation on dependent care flexible spending 
     arrangements.