[Congressional Record Volume 166, Number 108 (Thursday, June 11, 2020)]
[House]
[Page H2390]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. MURPHY of North Carolina:
       H.R. 7180.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8 of the United States Constitution, 
     which states ``[tjhe Congress shall have power 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.''