[Congressional Record Volume 170, Number 22 (Wednesday, February 7, 2024)]
[House]
[Page H537]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. DAVIS of Illinois:
        H.R. 7278.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 18 of the Constitution: To 
     make all laws which shall be necessary and proper for 
     carrying into Execution the powers enumerated under section 8 
     and all other Powers vested by the Constitution in the 
     Government of the United States, or in any Department or 
     Officer thereof.
       The single subject of this legislation is:
       tax