[Congressional Record Volume 166, Number 100 (Thursday, May 28, 2020)]
[House]
[Page H2359]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. REED:
       H.R. 7058.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8: Power to tax