[Congressional Record Volume 165, Number 126 (Thursday, July 25, 2019)]
[House]
[Page H7468]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. MASSIE:
        H.R. 3971.
        Congress has the power to enact this legislation pursuant 
     to the following:
       The constitutional authority for the Senior Citizens Tax 
     Elimination Act is found in Article I, Section 8, which gives 
     Congress the power to ``lay and collect'' taxes.