[Page H7320]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. PANETTA:
       H.R. 10461.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1 Section 8
       The single subject of this legislation is:
       Requires tax preparers to demonstrate competency in 
     preparing returns, claims for refund, and associated 
     documents.