[Congressional Record Volume 170, Number 108 (Thursday, June 27, 2024)]
[House]
[Page H4411]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. LaHOOD:
       H.R. 8864.
       Congress has the power to enact this legislation pursuant 
     to the following:
       U.S. Constitution Article I, Section 8, Clause 1: ``The 
     Congress shall have Power to lay and collect Taxes . . .''
       The single subject of this legislation is:
       To amend the Internal Revenue Code to make improvements 
     related to the electronic submission of tax documents and 
     payments, small business elections, and intervals for tax 
     payments.