[Congressional Record Volume 170, Number 10 (Thursday, January 18, 2024)]
[House]
[Page H241]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. FEENSTRA:
        H.R. 7035.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8, Clause 1
       The single subject of this legislation is:
       Estate and gift taxes