[Congressional Record Volume 170, Number 32 (Tuesday, February 20, 2024)]
[House]
[Page H687]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. SCHWEIKERT:
       H.R. 7425.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Sixteenth Amendment provides Congress with the power to 
     ``lay and collect taxes on incomes.''
       The single subject of this legislation is:
       To provide taxpayers with a tax deduction for certain 
     newborn expenses.