[Congressional Record Volume 170, Number 147 (Friday, September 20, 2024)]
[House]
[Page H5563]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. SCHWEIKERT:
       H.R. 9738.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Sixteenth Amendment provides Congress with the power to 
     ``lay and collect taxes on incomes.''
       The single subject of this legislation is:
       To increase the penalties applicable to persons facilitate 
     fraud with respect to any COVID-related employee retention 
     credit, and for other purposes.