[Congressional Record Volume 165, Number 19 (Wednesday, January 30, 2019)]
[House]
[Page H1338]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. PRICE of North Carolina:
        H.R. 918.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8, Clause 1: ``The Congress shall have 
     the power to lay and collect taxes, duties, imports, and 
     excises . . .''