[Congressional Record Volume 164, Number 148 (Thursday, September 6, 2018)]
[House]
[Page H7920]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. MARCHANT:
       H.R. 6726.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I Section 8 of the U.S. Constitution, which gives 
     Congress the ``power to lay and collect taxes, duties, 
     imposts and excises.''