[Congressional Record Volume 170, Number 6 (Thursday, January 11, 2024)]
[House]
[Page H108]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. NEGUSE:
       H.R. 6979.
       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 to provide a 
     credit to small businesses for research activities related to 
     the mitigation of certain drug threats.