[Congressional Record Volume 170, Number 33 (Friday, February 23, 2024)]
[House]
[Page H692]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. FOSTER:
        H.R. 7435.
        Congress has the power to enact this legislation pursuant 
     to the following:
       This bill is enacted pursuant to the power granted to 
     Congress under Article I, Section 8, Clauses 1 and 18 of the 
     United States Constitution.
       The single subject of this legislation is:
       This bill requires the IRS to establish a program to allow 
     taxpayers to download forms relating to individual income tax 
     returns that are pre-populated with return information 
     reported to the IRS.