[Congressional Record Volume 169, Number 200 (Tuesday, December 5, 2023)]
[House]
[Page H6144]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. GOLDMAN of New York:
       H.R. 6594.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Under Article I, Section 8 of the Constitution, Congress 
     has the power ``to make all Laws which shall be necessary and 
     proper for carrying into the Execution the foregoing Powers, 
     and all other Powers vested by this Constitution in the 
     Government of the United States, or any Department or Officer 
     thereof.''
       The single subject of this legislation is:
       To amend the Internal Revenue Code of 1986 to expand the 
     deduction for student loan interest to include payments 
     toward principal, and to increase the value of the deduction.