[Congressional Record Volume 166, Number 12 (Tuesday, January 21, 2020)]
[House]
[Page H334]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. ROY:
        H.R. 5660.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8: The power to lay and collect taxes, 
     duties, imposts and excises, to pay the debts and provide for 
     the common defense and general welfare of the United States.