[Congressional Record Volume 169, Number 137 (Friday, August 18, 2023)]
[House]
[Page H4192]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. ARRINGTON:
       H.R. 5225.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section of the U.S. Constitution under the 
     General Welfare Clause.
       The single subject of this legislation is:
       This bill allows a tax deduction for qualified business 
     development company interest dividends on the same basis as 
     qualified real estate investment trust (REIT) dividends.