[Congressional Record Volume 169, Number 157 (Wednesday, September 27, 2023)]
[House]
[Page H4715]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. KELLY of Pennsylvania:
       H.R. 5761.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8, Clause 1
       The single subject of this legislation is:
       To amend the Internal Revenue Code of 1986 to modify the 
     rules relating to qualified opportunity zones, and for other 
     purposes.