[Congressional Record Volume 170, Number 47 (Friday, March 15, 2024)]
[House]
[Page H1189]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. HIGGINS of Louisiana:
       H.R. 7694.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 18: [The Congress shall have 
     Power . . .] To make all Laws which shall be necessary and 
     proper for carrying into Execution the foregoing Powers, and 
     all other Powers vested by this Constitution in the 
     Government of the United States, or in any Department or 
     Officer thereof.
       The single subject of this legislation is:
       To amend the Internal Revenue Code of 1986 to limit the use 
     of artificial intelligence at the Internal Revenue Service.