[Congressional Record Volume 169, Number 137 (Friday, August 18, 2023)]
[House]
[Page H4193]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. GOTTHEIMER:
       H.R. 5238.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 18: To make all laws that 
     shall be necessary and proper for carrying into execution the 
     foregoing powers, and all powers vested by this Constitution 
     in the government of the United States, or in any department 
     or officer thereof.
       The single subject of this legislation is:
       Tax