[Congressional Record Volume 169, Number 132 (Tuesday, August 1, 2023)]
[House]
[Page H4159]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. GALLAGHER:
       H.R. 5109.
       Congress has the power to enact this legislation pursuant 
     to the following:
       The Tax Clause; Article I, Section 8, Clause 1.
       The Necessary and Proper Clause; Article I, Section 8, 
     Clause 18.
       The single subject of this legislation is:
       The bill denies tax exemptions to certain taxpayers who 
     invest in PRC companies.