[Congressional Record Volume 165, Number 53 (Wednesday, March 27, 2019)]
[House]
[Page H2886]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. KELLY of Mississippi:
       H.R. 1919.
       Congress has the power to enact this legislation pursuant 
     to the following:
       The Congress enacts this bill pursuant to Section 8 of 
     Article I of the United States Constitution, which provides 
     Congress with the ability to enact legislation necessary and 
     proper to effectuate its purposes in taxing and spending.