[Congressional Record Volume 166, Number 39 (Thursday, February 27, 2020)]
[House]
[Page H1252]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. SCHIFF:
        H.R. 6011.
        Congress has the power to enact this legislation pursuant 
     to the following:
       This bill is enacted pursuant to Congress's power to lay 
     and collect taxes, as enumerated in Article I, Section 8, 
     Clause I of the United States Constitution.