[Congressional Record Volume 166, Number 49 (Friday, March 13, 2020)]
[House]
[Page H1694]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. KELLY of Mississippi:
       H.R. 6278.
       Congress has the power to enact this legislation pursuant 
     to the following:
       The Congress has the power to 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.