[Congressional Record Volume 164, Number 48 (Tuesday, March 20, 2018)]
[House]
[Page H1728]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. LANCE:
        H.R. 5353.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8 of the Constitution of the United 
     States provides that the Congress shall have power to lay and 
     collect taxes, duties, imposts and excises, to pay the debts 
     and provide for the common defence and general welfare of the 
     United States;
       Article 1, Section 8, of the Constitution of the United 
     States provides Congress the authority to make all laws which 
     shall be necessary and proper for carrying into execution the 
     foregoing powers, and all other powers vested by this 
     Constitution in the government of the United States, or in 
     any department or officer thereof.