[Congressional Record Volume 166, Number 108 (Thursday, June 11, 2020)]
[House]
[Page H2389]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. PALMER:
       H.R. 7149.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8, Clause 1
       The Congress shall have Power to lay and collect Taxes, 
     Duties, Imposts and Excises.