[Congressional Record Volume 166, Number 57 (Monday, March 23, 2020)]
[House]
[Page H1718]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mrs. LEE of Nevada:
       H.R. 6357.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8, clause 1 provides Congress with the 
     power to ``lay and collect Taxes, Duties, Imposts and 
     Excises'' in order to ``provide for the . . . . general 
     welfare of the United States.''