[Congressional Record Volume 169, Number 202 (Thursday, December 7, 2023)]
[House]
[Page H6740]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. SMITH of Nebraska:
        H.R. 6653.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8, Clause 1 of the United States 
     Constitution
       The single subject of this legislation is:
       Tax