[Congressional Record Volume 169, Number 136 (Tuesday, August 15, 2023)]
[House]
[Page H4187]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. BUCHANAN:
        H.R. 5206.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Art. 1, Sec. 8
       The single subject of this legislation is:
       To amend the Internal Revenue Code of 1986 to make a 
     portion of research credit refundable for certain small 
     businesses engaging in specified medical research