[Congressional Record Volume 170, Number 52 (Tuesday, March 26, 2024)]
[House]
[Page H2121]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. VAN DREW:
        H.R. 7830.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8
       The single subject of this legislation is:
       To amend the Internal Revenue Code of 1986 to expand the 
     surviving spouse filing status to Individuals whose spouses 
     have died within the last five taxable years.