[Congressional Record Volume 165, Number 45 (Wednesday, March 13, 2019)]
[House]
[Page H2718]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. GRAVES of Missouri:
        H.R. 1728.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8 gives Congress the power to lay and 
     collect taxes, duties, imposts and excises, and to pay the 
     debts levied by such expenses.