[Congressional Record Volume 164, Number 28 (Tuesday, February 13, 2018)]
[House]
[Page H1126]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. ROE of Tennessee:
       H.R. 4997.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8, Clause 1, with respect to the power 
     to ``lay and collect Taxes, Duties, Imposts, and Excises,'' 
     and to provide for the ``general Welfare of the United 
     States.''