[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. DONALDS:
        H.R. 7995.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Art 1, Sec 8
       The single subject of this legislation is:
       To amend the Internal Revenue Code of 1986 to include 
     equitable tolling for negligence or malfeasance by the 
     Internal Revenue Service for the period of limitationon 
     filing for a credit or refund of overpayment