[Congressional Record Volume 170, Number 124 (Tuesday, July 30, 2024)]
[House]
[Page H4964]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. EDWARDS:
       H.R. 9203.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8, Clause 1
       Provides Congress with the power to ``lay and collect 
     Taxes, Duties, Imposts, and Excises.''
       The single subject of this legislation is:
       Amends the Internal Revenue Code of 1986 to establish 
     special rules for capital gains invested in brownfield and 
     Superfund sites.