[Congressional Record Volume 166, Number 90 (Wednesday, May 13, 2020)]
[House]
[Page H1999]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. VARGAS:
       H.R. 6858.
       Congress has the power to enact this legislation pursuant 
     to the following:
       (1) to lay and collect taxes, duties, imposts and excises, 
     to pay the debts and provide for the common defense and 
     general welfare of the United States; but all duties, imposts 
     and excises shall be uniform throughout the United States, as 
     enumerated in Article 1, Section 8, Clause 1 of the U.S. 
     Constitution;
       (2) to make all laws necessary and proper for executing 
     powers vested by the Constitution in the Government of the 
     United States, as enumerated in Article I, Section 8, Clause 
     18 of the United States Constitution.