[Congressional Record Volume 165, Number 10 (Thursday, January 17, 2019)]
[House]
[Page H719]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. KATKO:
        H.R. 637.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1 Section 8 Clause 1: Congress shall have 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.