[Congressional Record Volume 165, Number 19 (Wednesday, January 30, 2019)]
[House]
[Page H1337]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. CROW:
       H.R. 868.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8: The Congress shall have power to lay 
     and collect taxes, duties, imposts and excises[.]