[Congressional Record Volume 166, Number 33 (Tuesday, February 18, 2020)]
[House]
[Page H1164]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. KELLY of Mississippi:
        H.R. 5921.
        Congress has the power to enact this legislation pursuant 
     to the following:
        The Congress enacts this bill pursuant to Clause 7 of 
     Section 8 of Article I of the United States Constitution, 
     which provides Congress with the ability to enact legislation 
     necessary and proper to effectuate its purposes in taxing and 
     spending.