[Congressional Record Volume 169, Number 131 (Friday, July 28, 2023)]
[House]
[Page H4152]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. CAREY:
       H.R. 5073.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I Section 8
       The single subject of this legislation is:
       To amend the Internal Revenue Code of 1986 to allow 
     intangible drilling and development costs to be taken into 
     account when computing adjusted financial statement income