[Congressional Record Volume 165, Number 62 (Wednesday, April 10, 2019)]
[House]
[Page H3257]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. LARSON of Connecticut:
       H.R. 2210.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I Section 8 of the U.S. Constitution, which gives 
     Congress the ``power to lay and collect taxes, duties, 
     imposts and excises.''