[Page H2998]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. SMITH of Missouri:
        H.R. 8292.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8 of the United States Constitution.
       The single subject of this legislation is:
       The single subject of this bill is to increase penalties 
     for unauthorized disclosure of taxpayer information.