[Congressional Record Volume 164, Number 152 (Wednesday, September 12, 2018)]
[House]
[Page H8171]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. MOONEY of West Virginia:
       H.R. 6790.
       Congress has the power to enact this legislation pursuant 
     to the following:
       The constitutional authority for the Monetary Metals Tax 
     Neutrality Act of 2018 is found in Article I, Section 8, 
     which gives Congress the power to lay and collect taxes.