[Congressional Record Volume 164, Number 46 (Thursday, March 15, 2018)]
[House]
[Page H1652]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. ROE of Tennessee:
        H.R. 5298.
        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.''