[Congressional Record Volume 169, Number 190 (Wednesday, November 15, 2023)]
[House]
[Page H5894]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. STEUBE:
       H.R. 6440.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I Section 8
       The single subject of this legislation is:
       To amend the Internal Revenue Code of 1986 for purposes of 
     the tax on private foundation excess business holdings to 
     treat as outstanding any employee-owned stock purchased by a 
     business enterprise pursuant to certain employee stock 
     ownership retirement plans.