[Congressional Record Volume 170, Number 138 (Friday, September 6, 2024)]
[House]
[Page H5032]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. SMUCKER:
       H.R. 9461.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause I of the U.S. Constitution
       The single subject of this legislation is:
       To establish a federal tax credit for charitable donations 
     by individual taxpayers to qualifying organizations providing 
     workforce development, apprenticeship programs, career and 
     technical education, and other workforce training.