[Congressional Record Volume 165, Number 22 (Tuesday, February 5, 2019)]
[House]
[Page H1363]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. POSEY:
        H.R. 979.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 1 of the United States 
     Constitution, which grants Congress the ``Power To lay and 
     collect Taxes, Duties, Imposts and Excises.'' Authority to 
     enact this legislation is also granted by Article I, Section 
     8, Clause 18, which grants Congress the authority ``to make 
     all Laws which shall be necessary and proper for carrying 
     into Execution the foregoing Powers.''