[Congressional Record Volume 165, Number 54 (Thursday, March 28, 2019)]
[House]
[Page H2918]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. KATKO:
        H.R. 1975.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1 Section 8 Clause 1: Congress shall have the power 
     to lay and collect Taxes, Duties, Imports and Excises, to pay 
     the Debts and provide for the common Defense and general 
     Welfare of the United States.