[Congressional Record Volume 165, Number 107 (Tuesday, June 25, 2019)]
[House]
[Page H5167]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. BILIRAKIS:
       H.R. 3462.
       Congress has the power to enact this legislation pursuant 
     to the following:
       The constitutional authority to law and collect Taxes, 
     Duties, Imposts and Excises as enumerated in Article I, 
     Section 8, Clause 1 of the United States Constitution.