[Congressional Record Volume 169, Number 205 (Wednesday, December 13, 2023)]
[House]
[Page H6942]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. LaHOOD:
       H.R. 6757.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 1: ``The Congress shall have 
     Power to lay and collect Taxes . . .''
       The single subject of this legislation is:
       The bill amends the tax code to allow for the transfer of 
     contributions from Roth IRA plans to a workplace designated 
     Roth account (such as a Roth 401(k), Roth 403(b), and Roth 
     457(b) plans).