[Congressional Record Volume 170, Number 41 (Thursday, March 7, 2024)]
[House]
[Page H1033]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. LaHOOD:
       H.R. 7577.
       Congress has the power to enact this legislation pursuant 
     to the following:
       U.S. Constitution Article I, Section 8, Clause 1: ``The 
     Congress shall have Power To lay and collect Taxes . . .''
       The single subject of this legislation is:
       The bill would amend the tax code to treat energy efficient 
     kegs and keg property as efficient commercial building 
     property for purposes of the energy efficient commercial 
     buildings deduction.