[Congressional Record Volume 166, Number 89 (Tuesday, May 12, 2020)]
[House]
[Page H1993]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. HOLDING:
        H.R. 6821.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 1: ''To lay and collect Taxes, 
     Duties, Imposts and Excises, to pay the Debts and provide for 
     the common Defence and general Welfare of the United States; 
     but all Duties, Imposts and Excises shall be uniform 
     throughout the United States.''