[Congressional Record Volume 170, Number 90 (Thursday, May 23, 2024)]
[House]
[Page H3524]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. KUSTOFF:
       H.R. 8540.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Under Article 1, Section 8, the Necessary and Proper 
     Clause. Congress shall have power to make all laws which 
     shall be necessary and proper for carrying into Execution the 
     foregoing powers and all Powers vested by this Constitution 
     in the Government of the United States, or in any Department 
     of Officer thereof.
       The single subject of this legislation is:
       This legislation expands the Employer-Provided Childcare 
     Tax Credit (IRC Section 45F).