[Congressional Record Volume 170, Number 64 (Monday, April 15, 2024)]
[House]
[Page H2398]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. HIGGINS of Louisiana:
        H.R. 7991.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 1: 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.
       The single subject of this legislation is:
       To amend the Internal Revenue Code of 1986 to modify the 
     social security number requirements for claiming the child 
     tax credit and earned income tax credit.