[Congressional Record Volume 169, Number 202 (Thursday, December 7, 2023)]
[House]
[Page H6742]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. NEGUSE:
        H.R. 6685.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8
       The single subject of this legislation is:
       Amending the Internal Revenue Code to expand eligibility 
     and increase simplication for the research credit for certain 
     small businesses.