[Congressional Record Volume 164, Number 104 (Thursday, June 21, 2018)]
[House]
[Page H5506]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. QUIGLEY:
        H.R. 6188.
        Congress has the power to enact this legislation pursuant 
     to the following:
        The constitutional authority on which this bill rests is 
     the power of Congress to lay and collect taxes, duties, 
     imposts and excises; as enumerated in Article I, Section 4 of 
     the United States Constitution.