[Congressional Record Volume 169, Number 138 (Tuesday, August 22, 2023)]
[House]
[Page H4197]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. FERGUSON:
        H.R. 5251.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Clause 1 of section 8 of article I of the Constitution, to 
     ``provide for the common defense and general welfare of the 
     United States.
       The single subject of this legislation is:
       Cemetery Trusts. To amend the Internal Revenue Code of 1986 
     to allow a deduction for investment advisory expenses of 
     certain funeral and cemetery trusts during suspension of 
     miscellaneous itemized deductions.