[Congressional Record Volume 165, Number 1 (Thursday, January 3, 2019)]
[House]
[Page H211]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. BRADY:
       H.R. 22.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 1 of the Constitution of the 
     United States: ``The Congress shall have the Power To lay and 
     collect taxes . . .''