[Congressional Record Volume 169, Number 139 (Friday, August 25, 2023)]
[House]
[Page H4206]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. KELLY of Pennsylvania:
        H.R. 5275.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 1 of the United States 
     Constitution
       The single subject of this legislation is:
       To amend the Internal Revenue Code of 1986 to restore the 
     taxable REIT subsidiary asset test.