[Congressional Record Volume 165, Number 38 (Monday, March 4, 2019)]
[House]
[Page H2322]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. POSEY:
       H.R. 1489.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 4 of the Constitution which declares 
     that ``Congress may at any time by Law make or alter such 
     Regulations'' regarding the manner of holding elections for 
     Senators and Representatives. Article 1, Section 5, Paragraph 
     2 also enumerates the right of each House to determine ``the 
     Rules of its Proceedings''. Article I, Section 8, Clause 1 
     declares Congress' right to ``lay and collect Taxes.'' 
     Finally, Article 1, Section 8 clarifies that Congress has the 
     right to make ``all Laws which shall be necessary and proper 
     for carrying into Execution the foregoing Powers.''
       As part of Congress' authority to regulate elections, its 
     own proceedings, and collect Taxes, it is in keeping with the 
     power invested in Congress in the Necessary and Proper Clause 
     to require the disclosure of tax returns for elected federal 
     officials and candidates for those positions.