[Congressional Record Volume 169, Number 172 (Thursday, October 19, 2023)]
[House]
[Page H5032]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. SMITH of Missouri:
       H.R. 5988.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8 of the United States Constitution.
       The single subject of this legislation is:
       The single subject of this legislation is to provide 
     special rules for the taxation of certain residents of Taiwan 
     with income from sources within the United States.