[Congressional Record Volume 164, Number 113 (Friday, July 6, 2018)]
[House]
[Page H5991]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. ROSKAM:
        H.R. 6311.
        Congress has the power to enact this legislation pursuant 
     to the following:
       [[ Page H5981 ]]
       Article 1, Section 8, Clause 1--the power to lay and 
     collect taxes
       Article 1, Section 8, Clause 18--necessary and proper 
     clause