[Congressional Record Volume 170, Number 60 (Tuesday, April 9, 2024)]
[House]
[Page H2252]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mrs. GONZALEZ-COLON:
       H.R. 7903.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Art. I, Sec. 8, cl. 1 and 18 of the U.S. Constitution, 
     which provide as follows: The Congress shall have Power To 
     lay and collect Taxes, Duties, Imposts and Excises, to pay 
     the Debts and provide for the common Defence and general 
     Welfare of the United States; but all Duties, Imposts and 
     Excises shall be uniform throughout the United States; 
     [...and] To make all Laws which shall be necessary and proper 
     for carrying into Execution the foregoing Powers, and all 
     other Powers
       The single subject of this legislation is:
       Application of an Investment tax credit to residents and 
     entities organized in a U.S. Territory.