[Congressional Record Volume 164, Number 196 (Wednesday, December 12, 2018)]
[House]
[Page H10170]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. BRENDAN F. BOYLE of Pennsylvania:
        H.R. 7276.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, section 8 of the U.S. Constitution, which grants 
     Congress the power to ``lay and collect Taxes, Duties, 
     Imposts, and Excises, to pay the Debts and provide for the 
     common defense and general Welfare of the United States.''